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Federal Income Tax Incentives for Rehabilitation
Historic Preservation Certifications
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action addition Agreement alteration amended amount appeal application appropriate approved architectural assistance authority basis benefits building certification chapter Code commission completed conservation considered construction contribution costs Council criteria decision deduction designated determination documentation donation easement effect eligible established evaluation example Executive exemption existing Federal agency financing funds grants historic district Historic Preservation Officer historic properties improvement individual interest interior investment land landmark Limited Partner listed loan located means meet National Register necessary nomination notice object offering organization owner paragraph Partnership percent period permit person prior procedures proposed purchaser pursuant qualified reasonable received regulations rehabilitation request requirements responsibilities restrictions result Rule Secretary securities Service significance specific Standards statement statute structure submitted tion transfer undertaking United