{"pk":60513,"title":"Land Preservation Provides Estate Tax Benefits: Section 2031(c)","subtitle":null,"abstract":"[No abstract]","language":"en","license":{"name":"","short_name":"","text":null,"url":""},"keywords":[],"section":"Comments","is_remote":true,"remote_url":"https://escholarship.org/uc/item/15h0n6xz","frozenauthors":[{"first_name":"Brenda","middle_name":"J.","last_name":"Brown","name_suffix":"","institution":"","department":""}],"date_submitted":"2013-07-10T05:37:15Z","date_accepted":"2013-07-10T05:37:15Z","date_published":"1998-01-01T00:00:00Z","render_galley":null,"galleys":[{"label":"","type":"pdf","path":"https://journalpub.escholarship.org/uclalaw_jelp/article/60513/galley/46478/download/"}]}