Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 16
... Basis The amount of the depreciation deduction which a taxpayer may take to reflect the decreasing useful life of a building is based on the tax- payer's adjusted basis in the property . The higher the adjusted basis , the larger the ...
... Basis The amount of the depreciation deduction which a taxpayer may take to reflect the decreasing useful life of a building is based on the tax- payer's adjusted basis in the property . The higher the adjusted basis , the larger the ...
Page 26
... basis of property be reduced in the case of an easement donation , and in an amount proportionate to the amount of predonation basis allocable to the easement.124 If an easement on a certified historic structure is con- veyed after ...
... basis of property be reduced in the case of an easement donation , and in an amount proportionate to the amount of predonation basis allocable to the easement.124 If an easement on a certified historic structure is con- veyed after ...
Page 313
... basis . In the case of the donation of a qualified real property interest for conservation purposes , the basis of the prop- erty retained by the donor must be adjusted by the elimination of that part of the total basis of the property ...
... basis . In the case of the donation of a qualified real property interest for conservation purposes , the basis of the prop- erty retained by the donor must be adjusted by the elimination of that part of the total basis of the property ...
Contents
Federal Income Tax Incentives for Rehabilitation | 1 |
Historic Preservation Certifications | 32 |
Private Syndication | 54 |
Copyright | |
17 other sections not shown
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Common terms and phrases
accredited investor action addition Advisory Council Agency Official Agreement alteration amended application approved authority certified historic structure Code commission conservation purposes construction contribution costs deduction demolition depreciation designated determination documentation donation easement eligible properties environmental evaluation exemption Federal agency filed financing funds grants habilitation historic buildings Historic Preservation Officer historic properties improvement income interest interior landmark Internal Revenue Service investors issuer Keeper land Limited Partner limited partnership listed loan located meet ment National Historic National Historic Landmarks National Park Service National Register criteria National Trust NEPA NHPA ordinance owner paragraph percent prior Private Letter Ruling procedures proposed purchaser pursuant qualified real property registered historic district Regulation D regulations rehabilitation project request requirements restrictions Review Board Rule scenic Secretary Section 106 sections 470 securities SHPO specific Standards for Rehabilitation statute tax-exempt tion transfer undertaking