000			01915nab a2200313 4500
001			MUSEF-HEM-PPE-091210
003			BO-LP-MUSEF
005			20230601182136.0
008			230531b1982 us ||||| |||| 00| 0 eng d
040			_aBO-LpMNE
041			_aeng
092			_sE _aAMER-ANT/vol.47(2)/ Apr.1982
100	1		_aTiedt, Glenn F.
245			_aEasements and artifacts: an archaeological investigation of the internal revenue code. _cGlenn F. Tiedt
260			_aEstados Unidos-US : _bSociety for American Archaeology, _c1982.
300			_apáginas 376-381: _bilustraciones en blanco y negro.
310			_aTrimestral
362			_avol.47; n.1 (Apr.1982)
490			_3American Antiquity. Journal of the Society for American Archaeology ; _ano.2
520			_aA 1980 amendment to the internal revenue code introduced a new concept of the "qualified conservation contribution" which provides income tax benefits to the donor of historic land areas and certified historic structures. Archaeological sites can be either, and archaeologists who understand the charitable contribution provisions of the internal Revenue Code will recognize opportunities to protect archaeological resources through donations of land or easements. This article describes the tax concepts in sufficient detail to enable archaeologists to help interested landowners begin to explore charitable contirbutions as alternatives to sales.
653			_aARQUEOLOGIA
653			_aINVESTIGACION CIENTIFICA
773	0		_0302538 _976634 _aSociety for American Archaeology _dEstados Unidos-US : Society for American Archaeology, 1982. _oHEMREV011864 _tAmerican Antiquity. Journal of the Society for American Archaeology; _w(BO-LP-MUSEF)MUSEF-HEM-PPE-091201
810			_aSoociety for American Archaeology.
850			_aBO-LpMNE
866			_a1
942			_2ddc _cPPE _dCON _j011
999			_c302567