IRS: Easement Audit Techniques Guide

The Internal Revenue Service publishes a “Conservation Easement Audit Techniques Guide” online at,,id=249135,00.html#_Toc223. The publication was last revised September 30, 2011, and last reviewed by the IRS November 22, 2011. The Guide begins with a table of contents in hypertext linked to the chapters of the Guide, reproduced below. In addition to summaries of the many requirements of [...]