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Reform But Preserve the Federal Tax Deduction for Charitable Contributions of Historic Façade Easements

Federal law encourages historic preservation by allowing property owners to take a tax deduction after donating an easement of an historic building's façade to an organization that will restrict its alteration or demolition. Recently, façade easement deductions have been closely scrutinized by the media, the Service, and Congress. ...

Jennifer Anne Rikoski

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