id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ftr-320	McLaughlin, Nancy A.	Extinguishing and Amending the Tax-Deductible Conversation Easements: Protecting the Federal Investment after Carpenter, Simmons, and Kaufman	2022	93	.pdf	application/pdf	38253	1589	45	Federal taxpayers are investing billions of dollars in conservation easements intended to permanently protect unique or otherwise significant land areas or structures. For criticisms of the incentive offered to conservation easement donors under section 170(h) and proposals for reform, see, e.g., JEFF PIDOT, REINVENTING CONSERVATION EASEMENTS: A CRITICAL EXAMINATION AND IDEAS FOR REFORM (Lincoln Institute of Land Policy 2005), http://www.lincolninst.edu/ pubs/dl/1051_Cons%20Easements%20PFR013.pdf; Roger Colinvaux, The Conservation Easement Tax Expenditure:	cache/ftr-320.pdf	txt/ftr-320.txt