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<br />SECTION 14. Charitable Contributions
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<br />Ia section 14 applicable to all ea~ements donated to the United states
<br />for which a charitable contribution deduction is allowed?
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<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 accomplismnent of the Act's objectives. (July 1, 1971)
<br />
<br />SECTION 15: Definitions
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<br />15.1 Does' the definition of the term "free-nowing" in section 15(b)
<br />preclude the construction of levees?
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<br />That depends on the specific characteristics of the levee
<br />effects on the free-flowing characteristics of the river.
<br />1969)
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<br />and its
<br />(MarCh 3,
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<br />15.2 Would a levee have to be removed in order to restore the river to its
<br />free-flowing co~dition and thus make it eligible for inclusion in the
<br />national system 7
<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)
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