Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 9
... period would be aggregated in determining whether the building was substan- tially rehabilitated . The statute provides an alternative to the 24 - month period for phased rehabilitation projects , which allows rehabilitation ...
... period would be aggregated in determining whether the building was substan- tially rehabilitated . The statute provides an alternative to the 24 - month period for phased rehabilitation projects , which allows rehabilitation ...
Page 21
... period of 30 years pursuant to an extended low - income housing commitment . Such a commitment must be made with the housing credit agency and it must be binding on all successors of the project own- ers and recorded pursuant to state ...
... period of 30 years pursuant to an extended low - income housing commitment . Such a commitment must be made with the housing credit agency and it must be binding on all successors of the project own- ers and recorded pursuant to state ...
Page 23
... period from the 19 - year period generally applicable under prior law . Because the new law requires that straight - line depreciation be used with respect to the types of property eligible for the rehabilitation tax credit , taxpayers ...
... period from the 19 - year period generally applicable under prior law . Because the new law requires that straight - line depreciation be used with respect to the types of property eligible for the rehabilitation tax credit , taxpayers ...
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