Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 299
... conservation contribution , see ยง 1.170A - 13 . " c . Paragraph ( b ) ( 3 ) is revised by adding at the end the following new sentence : " For the deductibility of the donation of a remainder interest in real property exclu- sively for ...
... conservation contribution , see ยง 1.170A - 13 . " c . Paragraph ( b ) ( 3 ) is revised by adding at the end the following new sentence : " For the deductibility of the donation of a remainder interest in real property exclu- sively for ...
Page 307
... conservation purposes . See paragraphs ( c ) ( 1 ) and ( g ) ( 1 ) through ( g ) ( 5 ) ( ii ) of this section . A deduction will not be denied under this sec- tion when incidental benefit inures to the donor merely as a result of ...
... conservation purposes . See paragraphs ( c ) ( 1 ) and ( g ) ( 1 ) through ( g ) ( 5 ) ( ii ) of this section . A deduction will not be denied under this sec- tion when incidental benefit inures to the donor merely as a result of ...
Page 311
... conservation interests associated with the prop- erty . The terms of the donation must provide a right of the donee to enter the property at reasonable times for the purpose of inspecting the property to determine if there is compliance ...
... conservation interests associated with the prop- erty . The terms of the donation must provide a right of the donee to enter the property at reasonable times for the purpose of inspecting the property to determine if there is compliance ...
Contents
Federal Income Tax Incentives for Rehabilitation | 1 |
Historic Preservation Certifications | 32 |
Private Syndication | 54 |
Copyright | |
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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