Stephen Small

Law Office of Stephen J. Small, Esq., P.C.

Stephen J. Small

One Gateway Center, Suite 801

Newton, MA 02458

United States

SCHOLARLY PAPERS

4

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Scholarly Papers (4)

Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases

University of Utah College of Law Research Paper No. 49
Number of pages: 76 Posted: 30 Sep 2013 Last Revised: 01 Nov 2013
Nancy A. McLaughlin and Stephen Small
University of Utah S.J. Quinney College of Law and Law Office of Stephen J. Small, Esq., P.C.
Downloads 520 (63,166)

Abstract:

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conservation easement, 170(h), deduction, perpetuity, tax incentives

Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases

Number of pages: 68 Posted: 08 Nov 2012
Nancy A. McLaughlin and Stephen Small
University of Utah S.J. Quinney College of Law and Law Office of Stephen J. Small, Esq., P.C.
Downloads 176 (202,258)

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conservation easement, 170(h), charitable income tax deduction, easement donation, tax law, perpetuity, substantiation requirements, substantial compliance, qualified appraisal, qualified appraiser, Form 8283, Form 990, contemporaneous written acknowledgment, mortgage subordination

2.

Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases

LAND TRUST ALLIANCE RALLY 2014 PROVIDENCE, RHODE ISLAND SATURDAY, SEPTEMBER 20, 2014
Number of pages: 106 Posted: 02 Oct 2014 Last Revised: 14 Oct 2014
Nancy A. McLaughlin and Stephen Small
University of Utah S.J. Quinney College of Law and Law Office of Stephen J. Small, Esq., P.C.
Downloads 516 (64,463)

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conservation easement, 170(h), restricted gift, merger, bankruptcy, extinguishment, swap, recordation, qualified appraisal, valuation

3.

2015 Trying Times: Important Lessons to Be Learned from Recent Federal Tax Cases

Presented at Land Trust Alliance Rally 2015, Sacramento, California, Friday October 9. 2015, University of Utah College of Law Research Paper No. 136
Number of pages: 155 Posted: 13 Oct 2015 Last Revised: 13 Nov 2015
Nancy A. McLaughlin and Stephen Small
University of Utah S.J. Quinney College of Law and Law Office of Stephen J. Small, Esq., P.C.
Downloads 480 (70,542)

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conservation easement, 170(h), 8283, qualified appraisal, qualified appraiser, restricted gift, merger, bankruptcy, extinguishment, swap, recordation, valuation, syndication

4.

Some Dirty Realities About Syndicated Conservation Easements

167 Tax Notes 1729 (2020)
Number of pages: 5 Posted: 18 Feb 2021
University of Utah S.J. Quinney College of Law, Law Office of Stephen J. Small, Esq., P.C., affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 22 (596,167)

Abstract:

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conservation easements, syndication, syndicated