16 U.S.C. § 1285 — Claim and allowance of charitable deduction for contribution or gift of easement
submitted 58 years ago by Pub. L. 90-542 to r/title-16-CONSERVATION · 97 words · no verdicts yet
This section sets rules about claim and allowance of charitable deduction for contribution or gift of easement. It states the duties, permissions, limits, definitions, funding rules, or penalties that apply under the provisions below.
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.
Source credit: (Pub. L. 90–542, § 14, Oct. 2, 1968, 82 Stat. 918.)
- 1968Enacted · Pub. L. 90-542 · 82 Stat. 918
A history note hasn’t been published yet. The record shows enactment by Pub. L. 90-542 on 1968-10-02.
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