Tax Issues Associated With Easement Payments - Part 1
Автор: Washburn WALTR
Загружено: 2022-12-16
Просмотров: 515
Roger McEowen, interviewed by Samantha Bennett, Agriculture Today Program, December 7, 2022.
Rural landowners often receive payment from utility companies, oil pipeline companies, wind energy companies and others for rights-of-way or easements over their property. The rights acquired might include the right to lay pipeline, construct aerogenerators and associated roads, electric lines and similar access rights. Payments may also be received for the placement of a "negative" easement on adjacent property so that the neighboring landowner is restricted from utilizing their property in a manner that might decrease the value of nearby land. How are these various types of payment to be reported for tax purposes. Professor McEowen discusses the nature of the transaction and the likely tax characterization of the payments a landowner might receive.
More information: https://lawprofessors.typepad.com/agr...
Roger McEowen is the Professor of Agricultural Law and Taxation at Washburn University School of Law in Topeka, Kansas. From K-State Radio Network, Agriculture Today Program, December 7, 2022; uploaded with permission.
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