Title 16 — Conservation
Chapter 28 — Wild and Scenic Rivers
§ 1285. Claim and allowance of charitable deduction for contribution or gift of easement
Statutory text
The claim and allowance of the value of an easement as a charitable contribution under section 170 of title 26, or as a gift under section 2522 of said title shall constitute an agreement by the donor on behalf of himself, his heirs, and assigns that, if the terms of the instrument creating the easement are violated, the donee or the United States may acquire the servient estate at its fair market value as of the time the easement was donated minus the value of the easement claimed and allowed as a charitable contribution or gift.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Wild and Scenic Rivers Act
Pub. L. 90–542 § 14 · 82 Stat. 906
Enacted · 16 U.S.C. § 1285
(Pub. L. 90–542, § 14, Oct. 2, 1968, 82 Stat. 918.)
Source evidence
Code source credit
(Pub. L. 90–542, § 14, Oct. 2, 1968, 82 Stat. 918.)Enacted provision · exact public law section
Sec. 14. The claim and allowance of the value of an easement as a charitable contribution under section 170 of title 26, United States Code, or as a gift under section 2522 of said title shall constitute an agreement by the donor on behalf of himself, his heirs, and assigns that, if the terms of the instrument creating the easement are violated, the donee or the United States may acquire the servient estate at its fair market value as of the time the easement was donated minus the value of the easement claimed and allowed as a charitable contribution or gift.
1 of 1 references resolved to an enrolled provision