Question

求翻译。。。。谢谢！！

One environmental activist put it, "cows are better than condos." Nonetheless, the imposition of estate taxes may force land into less environmentally friendly uses.
Even with the limited conservation easement now in place, many estates will not, for a variety of reasons, take advantage of the option. in fact, the Office of Management and Budget estimates that deductions for conservation easements over the next five years(1999-2003) will reduce estate tax revenue by less than two-tenths of one percentage point(0.18 percent). As Jean Hocker， president of the Land Trust Alliance, put it:
All too often heirs without other sizable assets with which to pay the estate tax bill must sell for development land that was previously undeveloped or in low impact use. So while current law dose encourage sophisticated taxpayers with good estate planning advice to donate land or easements for conservation, land in the estate of a decedent who did not, or could not, take such steps will often have to be sold.
One provision of the conservation easement law actually undermines the preservation of environmentally sensitive land-the reverse effect that was intended. This outcome results from the requirement that the easement must represent at least 30 percent of the land value in order to receive the full tax benefit. In other words, the easement must constitute a significant portion of the total land value in order to qualify for the favorable tax treatment. In many cases, however, existing federal laws or regulations have already reduced the value of environmentally important land. For example, the presence of wetlands or endangered species may have lowered the market value of the land subject to a conservation easement. According to one tax planning report,
The 30 percent threshold may actually penalize the owners of land having wetlands regulated under section 404 of the Clean Water or providing habitat to endangered species under the provisions of the Endangered Species Act. This is because the existence of those conditions triggers federal regulation that may reduce the value of land to such an extent that a conservation easement will have only a negligible effect on its value. If that occurs it is likely that the requirement that the requirement that the easement reduce the value of the land by at lest 30 percent for the donor to enjoy the full 40 percent exclusion may deny the donor of an easement on federally regulated land any meaningful benefit under the new law. For the same reason an easement on such land may not result in any other significant tax benefits.
Although most environmentalists would prefer expanding conservation easement options rather than complete repeal of the estate tax, it is nonetheless clear that federal estate tax in its current from represents a continuing threat to endangered and threatened species and habitats.

Answer 1

一位环保人士所说：“牛比公寓更好。”尽管如此，房地产税征收可能迫使少环保用途。
即使现在到位，许多屋将不仅限于保护地役权的原因有多种，采取期权的优势。事实上，管理和预算办公室估计，扣除保护地役权，在未来五年（1999-2003年）将减少不到三分之二的一个百分点（百分之0.18），十分之房地产税收。正如让赫克尔，土地信托联盟总裁所说的：
没有其他可观的资产在很多情况下与该继承人缴纳遗产税条例草案，必须出售土地作发展之先前未开发或低影响使用。因此，尽管现行法律剂量鼓励有良好的房地产策划咨询复杂的纳税人捐赠保护，土地在一个死者谁没有，或不能采取这样的措施往往要出售房地产土地或地役权。
一个法律条文的保护地役权实际上破坏了环境敏感的土地，相反的效果保存原打算。从需求这一结果结果表明，该地役权，必须至少代表30百分之的土地价值，以收到完整的税收优惠。换言之，地役权必须构成对土地总价值的很大一部分，以便有资格获得优惠的税收待遇。在许多情况下，但是，现有的联邦法律或法规已经减少了对环境的重要土地的价值。例如，湿地或濒危物种的出现可能已经降低了土地的市场价值为受保护地役权。据一位税务规划报告，
百分之30的门槛实际上可能惩罚土地的业主有404条的清洁水或濒危物种提供栖息地监管根据濒危物种法案的规定，湿地。这是因为这些触发条件的存在可能会降低联邦法规的土地到这样的程度，一个保护地役权的价值将只有在其价值的影响可以忽略。如果发生这种情况很可能是原来的规定，地役权的规定，即减少30个百分点，以免对土地价值的捐助者享有充分的百分之四十排除可能拒绝对联邦管理的土地上设定地役权捐赠任何有意义的好处根据新的法律。出于同样的原因，对这些土地的地役权会不会导致任何其他重大的税收优惠。
虽然大多数环境保护主义者希望扩大较完整的废除遗产税选择，而保护地役权，但却是明显的，在其目前的联邦遗产税是一个持续的威胁濒危和受威胁物种和栖息地。

Answer 2

一个环境保护活动分子所写的:“牛比公寓。”尽管如此,对于土地可能迫使地产税不环保的用途。
甚至在有限的保护管理权交易的地方,大批物业现在不会,由于种种原因,利用option.事实上,管理和预算办公室被扣除了保护帝估计,在未来的五年内将会减少希捷国际科技(无锡)房地产税收收入低于一伊法的十分之二一个百分点(0.18 0.3%)。牛仔Hocker的主席,陆地信任联盟,把它:
时常的继承人,没有其他相当大的资产偿还房地产遗产税的法案必须出售开发土地那些先前欠发达或低影响使用。所以当现行法律剂量鼓励复杂的纳税人有良好的遗产规划建议捐献土地或帝保护、土地婚礼上牧师的证言继承人的人不希望它回来,或不能,采取这样的措施将必须经常被卖掉。
一个规定实际上削弱了法律保护管理权交易环境敏感的保存相反的效果,目的是land-the。结果这个结果的要求必须代表地役权的至少30%的土地价值为了得到充分的税收利益提升。换句话说,地役权得制定了一个重要的部份总土地价值为了有资格参加良好的税收优惠。但是,在许多情况下,现有的联邦法律或条例已将价值重要的陆上环境。例如,现有的湿地或濒危动物可能会有低的市场价值的土地进行保护管理权交易。根据税收筹划的报告,
这30%会处罚门槛的拥有者规定土地有湿地404条款下提供清洁的饮用水和的濒危物种栖息地规定的濒危物种