Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 22
... organization , of which there are three types . The organization may be a governmental unit , a publicly supported charity as defined in Section 509 ( a ) ( 2 ) of the Internal Revenue Code , or an organization controlled by a publicly ...
... organization , of which there are three types . The organization may be a governmental unit , a publicly supported charity as defined in Section 509 ( a ) ( 2 ) of the Internal Revenue Code , or an organization controlled by a publicly ...
Page 61
... organization for themselves.34 If consent of the other mem- bers of the organization is required prior to this substitution or if some- thing less than all of the powers of the interest can be conferred , then this does not constitute ...
... organization for themselves.34 If consent of the other mem- bers of the organization is required prior to this substitution or if some- thing less than all of the powers of the interest can be conferred , then this does not constitute ...
Page 314
... organization for conservation purposes . Greenacre is a tract of 200 acres of unde- veloped woodland that is valued at $ 200,000 at its highest and best use . Under ยง 1.170A- 12 ( b ) , the value of a remainder interest in real property ...
... organization for conservation purposes . Greenacre is a tract of 200 acres of unde- veloped woodland that is valued at $ 200,000 at its highest and best use . Under ยง 1.170A- 12 ( b ) , the value of a remainder interest in real property ...
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