Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 20
... qualified conservation contribution . " 93 As defined in Section 170 ( h ) of the Code , the term qualified conservation contribution means a gift ( a ) of a " qualified real property interest , " ( b ) to a " qualified or- ganization ...
... qualified conservation contribution . " 93 As defined in Section 170 ( h ) of the Code , the term qualified conservation contribution means a gift ( a ) of a " qualified real property interest , " ( b ) to a " qualified or- ganization ...
Page 267
... qualified State in administering the certification program shall be reviewed on an ongoing basis . " Qualified " status , however , may be revoked at any time , with 30 days notice , if it is determined by the Secretary that the State ...
... qualified State in administering the certification program shall be reviewed on an ongoing basis . " Qualified " status , however , may be revoked at any time , with 30 days notice , if it is determined by the Secretary that the State ...
Page 299
... qualified conservation contribution , see ยง 1.170A - 13 . " c . Paragraph ( b ) ( 3 ) is revised by adding at the ... Qualified conservation contribution . A deduction is allowed under section 170 for the value of a qualified ...
... qualified conservation contribution , see ยง 1.170A - 13 . " c . Paragraph ( b ) ( 3 ) is revised by adding at the ... Qualified conservation contribution . A deduction is allowed under section 170 for the value of a qualified ...
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