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Pikes Peak Conservation Corridor Ranch

Pikes Peak Conservation Corridor

Approximately 5,500 acres on the north side of Pikes Peak are protected by conservation easement.

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Federal Laws

The following Internal Revenue Codes and Treasury Regulations pertain to conservation easements:

a. Internal Revenue Code § 170(h)
b. Treasury Regulation § 1.170A-13
c. Treasury Regulation § 1.170A-14
d. IRS Reform Act § 6007(g), amending IRC § 2031(c)
e. Internal Revenue Code § 2031(c)

Please note that you can view the text of these statutes and regulations by visiting Palmer Land Trust's online version (pdf).