Go to Previous Versions
of
this Section
2022 U.S. Code
Title 16 - Conservation
Chapter 28 - Wild and Scenic Rivers
Sec. 1285 - Claim and allowance of charitable deduction for contribution or gift of easement
Download PDF
| 16 U.S.C. § 1285 (2022) |
| §1285. Claim and allowance of charitable deduction for contribution or gift of easement |
|
The claim and allowance of the value of an easement as a charitable contribution under section 170 of title 26, or as a gift under section 2522 of said title shall constitute an agreement by the donor on behalf of himself, his heirs, and assigns that, if the terms of the instrument creating the easement are violated, the donee or the United States may acquire the servient estate at its fair market value as of the time the easement was donated minus the value of the easement claimed and allowed as a charitable contribution or gift. |
|
(Pub. L. 90–542, §14, Oct. 2, 1968, 82 Stat. 918.) |
| United States Code, 2018 Edition, Supplement 4, Title 16 - CONSERVATION |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 16 - CONSERVATION CHAPTER 28 - WILD AND SCENIC RIVERS Sec. 1285 - Claim and allowance of charitable deduction for contribution or gift of easement |
| section 1285 |
| 2022 |
| January 5, 2023 |
| No |
| standard |
| 82 Stat. 918 |
| Public Law 90-542 |
Disclaimer: These codes may not be the most recent version. United States may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
