Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 85
... income tenants the mar- ket rate for these units and the federal government will cover the dif- ference between this market rate and a fixed percentage of the tenant's income . However , the bulk of federal rental subsidies has been ...
... income tenants the mar- ket rate for these units and the federal government will cover the dif- ference between this market rate and a fixed percentage of the tenant's income . However , the bulk of federal rental subsidies has been ...
Page 338
... INCOME ( LOSS ) 1991 1992. Year Basic rental income ( Note 3 ) Additional rental income ( Note 3 ) Interest income from capital contributions Total income Depreciation ( Note 9 ) Additional interest expense ( Note 12 ) Interest on ...
... INCOME ( LOSS ) 1991 1992. Year Basic rental income ( Note 3 ) Additional rental income ( Note 3 ) Interest income from capital contributions Total income Depreciation ( Note 9 ) Additional interest expense ( Note 12 ) Interest on ...
Page 346
... income and deductions allocated or available to him will vary from those projected . ( 2 ) Organization : The Partnership is a limited partnership organized under [ state ] law to acquire , substantially rehabilitate and refurnish , own ...
... income and deductions allocated or available to him will vary from those projected . ( 2 ) Organization : The Partnership is a limited partnership organized under [ state ] law to acquire , substantially rehabilitate and refurnish , own ...
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