Article Title

Wetlands Easements


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.



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.