2024-22963. Syndicated Conservation Easement Transactions as Listed Transactions  

  • Notice 2017-10 All Filings 2017 to 2021 Respondents by Size

    Receipts Respondents (%) Filings (%)
    Under 5M 93.3 88.3
    5M to 10M 3.1 5.2
    10M to 15M 1.2 2.9
    15M to 20M 0.6 0.4
    20M to 25M 0.6 0.7
    Over 25M 1.2 2.5

Document Information

Effective Date:
10/8/2024
Published:
10/08/2024
Department:
Internal Revenue Service
Entry Type:
Rule
Action:
Final regulations.
Document Number:
2024-22963
Dates:
Effective date: These regulations are effective on October 8, 2024.
Pages:
81341-81358 (18 pages)
Docket Numbers:
TD 10007
RINs:
1545-BQ39: Syndicated Conservation Easement Transactions
RIN Links:
https://www.federalregister.gov/regulations/1545-BQ39/syndicated-conservation-easement-transactions
Topics:
Income taxes, Reporting and recordkeeping requirements
PDF File:
2024-22963.pdf
Supporting Documents:
» REG-106134-22 Agenda (Participants)
» REG-106134-22 Agenda (Participants)
CFR: (1)
26 CFR 1