Thomas Hicks has published An Interpretation of the Internal Revenue Code and Treasury Regulations Supporting the Tax Deductibility of the Voluntary Charitable Contribution in Perpetuity of a Partial Interest in an Appropriate Riparian Water Right Transferred Instream for Conservation Purposes (With an Emphasis on California Water Law), 17 Hastings W.-Nw. J. Envtl. L. & Pol’y 93 (2011):
Can the voluntary charitable contribution of an entire or partial interest in either an appropriative or riparian water right be permanently transferred instream for beneficial conservation purposes and receive federal income or estate tax deductions under the Internal Revenue Code?
