To date, the Internal Revenue Service has not provided specific guidance on how easements should be handled under the wetlands program authorized by the Food, Agriculture, Conservation and Trade Act of 1990. However, guidance has been provided in other settings for the handling of payments for easements on land.
Harl, Neil E.
Agricultural Law Digest: Vol. 5
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol5/iss8/1