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16 U.S.C. · Conservation
16 U.S.C. § 1285

Claim and allowance of charitable deduction for contribution or gift of easement

Ch. 28 — WILD AND SCENIC RIVERS
Title 16 U.S.C. ● ACTIVE Primary Source Ch. 28
Statutory Text

16 U.S.C. § 1285 — Claim and allowance of charitable deduction for contribution or gift of easement

U.S.C. Title 16 - CONSERVATION 16 U.S.C. United States Code, 2023 Edition Title 16 - CONSERVATION CHAPTER 28 - WILD AND SCENIC RIVERS Sec. 1285 - Claim and allowance of charitable deduction for contribution or gift of easement From the U.S. Government Publishing Office, www.gpo.gov

§1285. Claim and allowance of charitable deduction for contribution or gift of easement

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.

(Pub. L. 90–542, §14, Oct. 2, 1968, 82 Stat. 918.)

Source: uscode.house.gov — public domain Official Source ↗
Root-LD Entity Data
◈ Machine-Readable Provenance Record Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC16-SEC-F7BA52
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
16 U.S.C. § 1285
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
85d5f457b9970575...
Semantic Edges
Pending — corpus passes queued
The statutory text of 16 U.S.C. § 1285 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 16 U.S.C. § 1284 16 U.S.C. § 1285a →
Ch. 28 — WILD AND SCENIC RIVERS
16 U.S.C. § 127116 U.S.C. § 127216 U.S.C. § 127316 U.S.C. § 127416 U.S.C. § 127516 U.S.C. § 127616 U.S.C. § 127716 U.S.C. § 127816 U.S.C. § 127916 U.S.C. § 128016 U.S.C. § 128116 U.S.C. § 128216 U.S.C. § 128316 U.S.C. § 128416 U.S.C. § 128516 U.S.C. § 1285a16 U.S.C. § 1285b16 U.S.C. § 128616 U.S.C. § 1287
16 U.S.C. — public domain ← All Legislation
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boisestandard.org → United States → Law → U.S. Code → Title 16 → 16 U.S.C. § 1285