Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
From inside the book
Results 1-3 of 77
Page 429
... contribution . A deduction is allowed un- der section 170 for the value of a qualified conservation contribution . For the definition of a qualified conservation contribution , see § 1.170A - 14 . ( e ) Effective date . This section ...
... contribution . A deduction is allowed un- der section 170 for the value of a qualified conservation contribution . For the definition of a qualified conservation contribution , see § 1.170A - 14 . ( e ) Effective date . This section ...
Page 441
... contribution of any interest when there is a retention by any person of a qualified mineral interest ( as defined in paragraph ( b ) ( 1 ) ( i ) of this section ) if at any time there may be extractions or removal of minerals by any ...
... contribution of any interest when there is a retention by any person of a qualified mineral interest ( as defined in paragraph ( b ) ( 1 ) ( i ) of this section ) if at any time there may be extractions or removal of minerals by any ...
Page 448
... contribution of an interest in property not in trust where the decedent transfers some specific rights to one party and transfers other substantial rights to another party will not be con- sidered a contribution of an undivided portion ...
... contribution of an interest in property not in trust where the decedent transfers some specific rights to one party and transfers other substantial rights to another party will not be con- sidered a contribution of an undivided portion ...
Contents
Federal Income Tax Incentives for Rehabilitation | 9 |
Historic Preservation Certifications | 39 |
Private Syndication | 64 |
Copyright | |
18 other sections not shown
Other editions - View all
Common terms and phrases
action activities addition agency agreement alteration amended amount appeal application appropriate approved architectural assistance authority basis benefits building certification changes character City Code commission completed conservation considered construction contribution costs Council Court decision designation determined documentation easement effect eligible established evaluation example exemption federal financing funds grants historic building historic district Historic Preservation Historic Preservation Officer historic properties housing improvement income individual interest interior investment issued land landmark limited Limited Partner listed loan located material meet ment National Register nomination offering organization owner paragraph partnership percent period permit person placed prior procedures proposed purchaser pursuant qualified reasonable Recommended regulations rehabilitation removal replacement request requirements responsibilities result rules Secretary securities Service significance specific Standards structure tion transfer undertaking United