Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 9
... investment tax credit available for qualified rehabilitation projects , however , the 1978 Act limited the manner in which the credit could be coupled with the incentives provided in 1976. An owner taking the investment tax credit for ...
... investment tax credit available for qualified rehabilitation projects , however , the 1978 Act limited the manner in which the credit could be coupled with the incentives provided in 1976. An owner taking the investment tax credit for ...
Page 486
... Investment interest limitation : Investment interest expense is deductible by a partner only to the extent such expense attributable to the partner's interest in the Partnership plus any other investment interest expense attributable to ...
... Investment interest limitation : Investment interest expense is deductible by a partner only to the extent such expense attributable to the partner's interest in the Partnership plus any other investment interest expense attributable to ...
Page 490
... investment company registered under the Investment Company Act of 1940 or a business development company as defined in section 2 ( a ) ( 48 ) of that Act ; any Small Business Invest- ment Company licensed by the U.S. Small Business ...
... investment company registered under the Investment Company Act of 1940 or a business development company as defined in section 2 ( a ) ( 48 ) of that Act ; any Small Business Invest- ment Company licensed by the U.S. Small Business ...
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