Section 206 provides a juicy capital-gains taxexemption for contributions of property for conservation, meaning wealthy environmentalists with extra acreage will be able to take a tax deduction for the appreciated property and have the environmental organization preserve it, adding to the value of the primary property.
For example, those at the top of the economic food chain benefit from low tax rates on capitalgains and dividends, as well as the exemption for gains on assets transferred at death.