Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
From inside the book
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Page 67
... offerings as one combined offering for purposes of de- termining eligibility for exemption from registration . If this were not so , issuers might be tempted to subdivide offerings into enough units to qualify for the small offering ...
... offerings as one combined offering for purposes of de- termining eligibility for exemption from registration . If this were not so , issuers might be tempted to subdivide offerings into enough units to qualify for the small offering ...
Page 68
... offering depend upon its nature and the exemption for which it qualifies . No specific disclosure conditions are imposed upon small offerings under Rule 504 , or to offerings solely to accredited investors under Rules 505 and 506. Real ...
... offering depend upon its nature and the exemption for which it qualifies . No specific disclosure conditions are imposed upon small offerings under Rule 504 , or to offerings solely to accredited investors under Rules 505 and 506. Real ...
Page 74
... offering of securities which " consist primarily of participation interests or investments in one or more real estate ventures " is subject to the act's requirements.88 No public offering of these interests may be made in or from New ...
... offering of securities which " consist primarily of participation interests or investments in one or more real estate ventures " is subject to the act's requirements.88 No public offering of these interests may be made in or from New ...
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