# Syndicated Conservation Easement Transactions as Listed Transactions
> **IRS** · Final regulations. · Published 2024-10-08 · Effective 2024-10-08 · 89 FR 81341
## Document
- **Document number:** 2024-22963
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 81341
- **CFR reference:** 26 CFR 1
- **Publication date:** 2024-10-08
- **Effective date:** 2024-10-08
- **Treasury docket:** TD 10007
## Abstract

This document contains final regulations that identify certain syndicated conservation easement transactions and substantially similar transactions as listed transactions, a type of reportable transaction. Material advisors and certain participants in these listed transactions are required to file disclosures with the IRS and are subject to penalties for failure to disclose. The regulations affect participants in these transactions as well as material advisors.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/10/08/2024-22963/syndicated-conservation-easement-transactions-as-listed-transactions)
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