Reports

Excerpt from Internal Revenue Service Advisory Council (IRSAC) Annual General Report "IRS Challenges to Deductions for Historic Preservation Easements"
(November 18, 2009)

Letters and Testimony

Letter from IRS Deputy Commissioner for Services and Enforcement Steven Miller to Rep. Turner Regarding the Historic Preservation Easement Recommendations in IRSAC's 2009 Report
(May 20, 2011)

Letter from Reps. Turner and Carnahan to IRS Commissioner Shulman Regarding the Historic Preservation Easement Recommendations in IRSAC's 2009 Report
(April 8, 2011)

Other Resources

Carpenter v. Commissioner; T.C. Memo. 2013-172
July 25, 2013