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<br />" <br /> <br />I <br />,14:1 <br /> <br />000551 <br /> <br />SECTION 14. <br /> <br />Charitable Contributions <br /> <br />Is section 14 applicable to all easements donated to the United States <br />for which a charitable contribution deduction is allowed? <br /> <br />No. This section applies only to scenic easements acquired by donation <br />under the provisions of the Wild and Scenic Rivers Act.' The donations <br />must aid in the accomplishment of the Act's objectives. (July 1. 1971) <br /> <br />SECTION 15: Definitions <br /> <br />15.1 Does the definition of the tenn "free-flowin~n in section 15(b) <br />preclude the construction of levees? <br /> <br />-" <br /> <br />, <br />, , <br /> <br />That depends on the specific characteristics of the levee and its <br />effects on the free-flowing characteristics of the river. (March 3. <br />1969) <br /> <br />II <br />~I <br />t I <br /> <br />15.2 Would a levee have to be removed in order to restore the river to its <br />free-flawin~ condition and thus make it eligible for inclusion in the <br />national system? <br /> <br />'. <br /> <br />" <br /> <br />No, but a levee would preclude the river segment in which it was <br />located from being classified as wild and might preclude that segment <br />from being classified as scenic. (March 3. 1969) <br /> <br />n <br />fc'j <br /> <br />" <br /> <br />18 <br /> <br />. <br /> <br />\ <br /> <br />.. <br />