Deschutes Public Library

The law of agricultural land preservation in the United States, Thomas L. Daniels and John C. Keene

eng

Includes bibliographical references (pages 457-462) and index

mapsillustrations

index present

non fiction

The law of agricultural land preservation in the United States

bibliography

1021055216

Thomas L. Daniels and John C. Keene

In a single volume, this book covers the legal principles, federal and state requirements, and the legal issues that have arisen in the implementation of public and private agricultural preservation programs, federal tax and estate laws, court cases, and landowner financial issues and options that affect agricultural land preservation efforts

The law of agricultural land preservation -- Agriculture in the United States -- The sources of federal power to preserve agricultural land and constitutional limits on the exercise of such powers -- The conservation easement -- The federal law of conservation easement donations, bargain sales, and easement purchases -- Federal gift and estate taxes, estate planning, and transferring the farm or ranch to the next generation -- Federal agricultural land preservation programs -- State and local government farmland preservation programs -- Land trusts and the preservation of agricultural land -- Integrating agricultural land preservation and agricultural land protection programs -- Summary and the future of the law of agricultural land preservation -- Appendix 1. Selections from Internal Revenue Code 26 U.S.C. Section 170, charitable contributions, and especially Section 170(h), qualified conservation contribution -- Appendix 2. Treasury regulations Section 1.170A-14, 26 C.F.R. 1.170A-14 : qualified conservation contributions -- Appendix 3. Model subordination agreement -- Appendix 4. Internal Revenue Service Form 8283 : noncash charitable contributions -- Appendix 5. Agricultural Conservation Easement Program