Training Advised for Agents Handling New Rules on Facade Easements
JUL. 24, 2009
ECC 200944043
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2009-23925
- Tax Analysts Electronic Citation2009 TNT 209-59
Citations: ECC 200944043
UILC: 170.1 4-00
Release Date: 10/30/2009
ID: CCA-724164-09
Office: * * *
From: * * *
Sent: Friday, July 24, 2009 4:45
To: * * *
Cc:
Subject: Façade easement made in 2006
* * * and I just worked on a memorandum in connection with a motion for summary judgment in a docketed case relating to a facade easement donated in the second half of 2006. I believe it is the first litigated facade easement case impacted by the PPA. The rules for facade easements subject to the PPA are significantly different from the rules for facade easements under prior law and these PPA rules are challenging to navigate, particularly because of a number of different effective dates.
I suggest some sort of new training for agents working facade easement cases covered by the PPA. I would be happy to help out.
DOCUMENT ATTRIBUTES
- Institutional AuthorsInternal Revenue Service
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2009-23925
- Tax Analysts Electronic Citation2009 TNT 209-59
