
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 16USC1285]

 
                         TITLE 16--CONSERVATION
 
                   CHAPTER 28--WILD AND SCENIC RIVERS
 
Sec. 1285. Claim and allowance of charitable deduction for 
        contribution or gift of easement
        
    The claim and allowance of the value of an easement as a charitable 
contribution under section 170 of title 26, or as a gift under section 
2522 of said title shall constitute an agreement by the donor on behalf 
of himself, his heirs, and assigns that, if the terms of the instrument 
creating the easement are violated, the donee or the United States may 
acquire the servient estate at its fair market value as of the time the 
easement was donated minus the value of the easement claimed and allowed 
as a charitable contribution or gift.

(Pub. L. 90-542, Sec. 14, Oct. 2, 1968, 82 Stat. 918.)
