Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 299
... contribution , see § 1.170A - 13 . " c . Paragraph ( b ) ( 3 ) is revised by adding at the end the following new ... contribution . A deduction is allowed under section 170 for the value of a qualified conservation contribution . For the ...
... contribution , see § 1.170A - 13 . " c . Paragraph ( b ) ( 3 ) is revised by adding at the end the following new ... contribution . A deduction is allowed under section 170 for the value of a qualified conservation contribution . For the ...
Page 311
... contribution under section 170 in the case of a contribution of a tax- payer's entire interest in property other than a qualified mineral interest is the fair market value of the surface rights in the property contributed . The value of ...
... contribution under section 170 in the case of a contribution of a tax- payer's entire interest in property other than a qualified mineral interest is the fair market value of the surface rights in the property contributed . The value of ...
Page 316
... contribution . The charitable interest is a qualified conservation contribution . For the definition of a qualified conservation contribution , see § 1.170A - 13 . Part 25- [ Amended ] Par . 6. Paragraph ( c ) ( 2 ) of § 25.2522 ( c ) ...
... contribution . The charitable interest is a qualified conservation contribution . For the definition of a qualified conservation contribution , see § 1.170A - 13 . Part 25- [ Amended ] Par . 6. Paragraph ( c ) ( 2 ) of § 25.2522 ( c ) ...
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