§ 1285. — Claim and allowance of charitable deduction for contribution or gift of easement.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 16USC1285]
TITLE 16--CONSERVATION
CHAPTER 28--WILD AND SCENIC RIVERS
Sec. 1285. Claim and allowance of charitable deduction for
contribution or gift of easement
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.
(Pub. L. 90-542, Sec. 14, Oct. 2, 1968, 82 Stat. 918.)
