A contribution made for the preservation of open space may be for the scenic enjoyment of the general public. Preservation of land may be for the scenic enjoyment of the general public if ... Internal. Revenue. Service, . Treasury. As. l. l7OA-14.
Title | : | Code of Federal Regulations, Title 26, Internal Revenue, PT. 1 (Sections 1.170-1.300), Revised as of April 1, 2011 |
Author | : | Office of the Federal Register (U S ) |
Publisher | : | Government Printing Office - 2011-06 |
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