Federal
Statute
26 U.S.C. § 170
Regulations
26 C.F.R. § 1.170A–14
Case Law
Hewitt v. Commissioner of IRS, 21 F.4th 1336 (11th Cir. 2021).
For additional case law, search Westlaw and Lexis in "All Federal" cases for "qualified conservation contributions".
State
Georgia Conservation Tax Credit Program:
Statute
Regulations
Permanently Protecting Land that is held by a Government or Land Trust
Statute
Conservation Easements
Georgia Enabling Statute
Westlaw
Conservation Easements: Overview
Conservation Easement: Medium Form
Lexis
Conservation Easement: Template
Conservation Easements
Qualified Conservation Easement Estate Tax Exclusion
