Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 429
... interest in property that consists of less than the donor's entire interest in the property other than certain transfers in trust ( see § 1.170A - 6 relating to charitable contributions in trust and § 1.170A - 7 relating to ...
... interest in property that consists of less than the donor's entire interest in the property other than certain transfers in trust ( see § 1.170A - 6 relating to charitable contributions in trust and § 1.170A - 7 relating to ...
Page 430
... interest shall not be treated as an entire inter- est other than a qualified mineral interest by reason of section 170 ( h ) ( 2 ) ( A ) and this paragraph ( b ) ( 1 ) if the property in which the donor's interest exists was di- vided ...
... interest shall not be treated as an entire inter- est other than a qualified mineral interest by reason of section 170 ( h ) ( 2 ) ( A ) and this paragraph ( b ) ( 1 ) if the property in which the donor's interest exists was di- vided ...
Page 484
... interest at the rate of 12 % per annum ( accruing from the ninety - first day following the completion date ) will be paid on June 30 , 1986 , and the balance of $ 3,000,000 together with interest at 9 % per annum subject to certain ...
... interest at the rate of 12 % per annum ( accruing from the ninety - first day following the completion date ) will be paid on June 30 , 1986 , and the balance of $ 3,000,000 together with interest at 9 % per annum subject to certain ...
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