Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 314
... interest in real property following one life is determined under ยง 25.2512-9 of the Gift Tax Regulations . Accordingly , the value of the remainder interest , and thus the amount eligible for an income tax deduction under section 170 ...
... interest in real property following one life is determined under ยง 25.2512-9 of the Gift Tax Regulations . Accordingly , the value of the remainder interest , and thus the amount eligible for an income tax deduction under section 170 ...
Page 327
... interest of the Disabled General Partner shall be converted into and shall be deemed to be that of a limited partner with the same interest in the Partnership as the Disabled General Partner had ( as a General Partner ) prior to the ...
... interest of the Disabled General Partner shall be converted into and shall be deemed to be that of a limited partner with the same interest in the Partnership as the Disabled General Partner had ( as a General Partner ) prior to the ...
Page 352
... interest at the rate of 12 % per annum ( accruing from the ninety - first day following the completion date ) will be paid on June 30 , 1986 , and the balance of $ 3,000,000 together with interest at 9 % per annum subject to certain ...
... interest at the rate of 12 % per annum ( accruing from the ninety - first day following the completion date ) will be paid on June 30 , 1986 , and the balance of $ 3,000,000 together with interest at 9 % per annum subject to certain ...
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