Protecting Subsistence Lands While Boosting the Bottom Line: The Enhanced Federal Tax Incentive Available to Alaska Native Corporations for Donations of Conservation Easements

• Main Authors: Troll, Timothy, Liegel, Konrad
• Format: Text
• Language: unknown
• Published: Duke University School of Law 2022
• Subjects: Law; Handle The; Alaska law review; Alaska
• Online Access: https://scholarship.law.duke.edu/alr/vol39/iss2/4; https://scholarship.law.duke.edu/cgi/viewcontent.cgi?article=1633&context=alr

Alaska Native corporations face a dilemma. They own land of immense and significant cultural and ecological value. Their lands are critical for maintaining the Alaska Natives' subsistence needs. But they are also corporations established under the law to maximize the economic value of their lan...