Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 430
... tion contribution without affecting the treatment of a property interest as a qual- ified real property interest under this paragraph ( b ) ( 1 ) . ( 2 ) Perpetual conservation restriction . A perpetual conservation re- striction is a ...
... tion contribution without affecting the treatment of a property interest as a qual- ified real property interest under this paragraph ( b ) ( 1 ) . ( 2 ) Perpetual conservation restriction . A perpetual conservation re- striction is a ...
Page 448
... tion under this section . The fair market value of the easement is $ 25,000 ( the fair market value of the property ... tion contribution and claims a deduction , the taxpayer must maintain written records of the fair market value of the ...
... tion under this section . The fair market value of the easement is $ 25,000 ( the fair market value of the property ... tion contribution and claims a deduction , the taxpayer must maintain written records of the fair market value of the ...
Page 494
... tion as would be required in Part I of Form S - 18 ( 17 CFR 239.28 ) , except that only the financial statements for the issuer's most recent fiscal year must be certified by an independent public or certified accountant . If Form S ...
... tion as would be required in Part I of Form S - 18 ( 17 CFR 239.28 ) , except that only the financial statements for the issuer's most recent fiscal year must be certified by an independent public or certified accountant . If Form S ...
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