Scholarship@Cornell Law: A Digital Repository

Article Title

Impact of the Tax Reform Act of 1986 on Lifetime Transfers of Appreciated Property for Conservation Purposes

Authors

Konrad J. Liegel

Keywords

Taxation, Charitable bequests, Transfer taxes, Planning, Capital gains tax

Recommended Citation

Konrad J. Liegel, Impact of the Tax Reform Act of 1986 on Lifetime Transfers of Appreciated Property for Conservation Purposes , 74 Cornell L. Rev. 742 (1989)
Available at: https://scholarship.law.cornell.edu/clr/vol74/iss4/4