Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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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 ยง 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 ยง 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 | 1 |
Historic Preservation Certifications | 39 |
Private Syndication | 64 |
Copyright | |
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Common terms and phrases
accredited investor action addition Agency Official agreement alteration amended application approved architectural asbestos certified historic structure character-defining City Code commission construction contribution costs Council Court decision deduction demolition designation deteriorated determined documentation donation easement effect eligible environmental evaluation exemption exterior Federal agency financing funds grants historic building historic character Historic Preservation Act Historic Preservation Officer historic properties historic significance income interest interior investment investors issuer land landmark Limited Partner limited partnership listed loan located material ment National Historic Landmarks National Park Service National Register National Trust NHPA nomination ordinance owner paragraph Penn Central percent permit prior procedures proposed purchaser pursuant qualified real property Recommended registered historic district Regulation D regulations rehabilitation project request requirements Secretary Section 106 securities SHPO Standards for Rehabilitation statute storefront Supp tax credit tion transfer undertaking