Easement

The Easement are.

payment received for granting an easement (specific limited use or enjoyment) is usually considered to be from the sale of an interest in real property. The amount received reduces the basis of the affected part of the property. If the amount received exceeds the basis of the part of the property affected by the easement, the basis is reduced to zero, and the excess must be treated as a recognized gain.

Conservation Easement Issue

You may find information about Conservation Easement in this Tax Platform of the American Encyclopedia of Law.