Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 19
... income portion . These costs may be included , however , only if the average qual- ity of the non low - income units in the building is not higher than that of the low - income units unless ( 1 ) the cost of those units does not exceed ...
... income portion . These costs may be included , however , only if the average qual- ity of the non low - income units in the building is not higher than that of the low - income units unless ( 1 ) the cost of those units does not exceed ...
Page 21
... income ten- ants , an additional credit equal to 2/3 of the applicable percentage may be taken on the qualified basis attributable to the additional units.98 Second , tenants occupying low - income units may not be required to pay more ...
... income ten- ants , an additional credit equal to 2/3 of the applicable percentage may be taken on the qualified basis attributable to the additional units.98 Second , tenants occupying low - income units may not be required to pay more ...
Page 78
... income annually.68 This provision phases out above an income level of $ 100,000 at the rate of $ 1 for each $ 2 of income , with a complete phaseout at $ 150,000 . In addition , a taxpayer may use the rehabilitation credit and the low - ...
... income annually.68 This provision phases out above an income level of $ 100,000 at the rate of $ 1 for each $ 2 of income , with a complete phaseout at $ 150,000 . In addition , a taxpayer may use the rehabilitation credit and the low - ...
Contents
Federal Income Tax Incentives for Rehabilitation | 1 |
Historic Preservation Certifications | 39 |
Private Syndication | 64 |
Copyright | |
18 other sections not shown
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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