Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
From inside the book
Results 1-3 of 85
Page 65
... individual investors . However , an in- vestor's ability to utilize fully the share of credits and losses at- tributable to a limited partnership interest is restricted by the new passive loss rules discussed in ยง 3.2.4 . These rules ...
... individual investors . However , an in- vestor's ability to utilize fully the share of credits and losses at- tributable to a limited partnership interest is restricted by the new passive loss rules discussed in ยง 3.2.4 . These rules ...
Page 66
... individual level , and tax deductions and credits for which the corpora- tion is eligible cannot be passed through to the investor . A general partnership or individual ownership , on the other hand , may provide the same tax benefits ...
... individual level , and tax deductions and credits for which the corpora- tion is eligible cannot be passed through to the investor . A general partnership or individual ownership , on the other hand , may provide the same tax benefits ...
Page 121
... Individual Donors Finally , preservationists should not overlook the possibility of raising funds through direct contributions from individual donors . By far the largest share of money given to nonprofit organizations in general comes ...
... Individual Donors Finally , preservationists should not overlook the possibility of raising funds through direct contributions from individual donors . By far the largest share of money given to nonprofit organizations in general comes ...
Contents
Federal Income Tax Incentives for Rehabilitation | 1 |
Historic Preservation Certifications | 39 |
Private Syndication | 64 |
Copyright | |
18 other sections not shown
Other editions - View all
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