Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 229
... amount of the loan , and interest rate charged with respect to the loan , do not exceed such amount , and such a rate , as is established by the Secretary , by rule ; ( 3 ) the Secretary has consulted the appropriate State Historic ...
... amount of the loan , and interest rate charged with respect to the loan , do not exceed such amount , and such a rate , as is established by the Secretary , by rule ; ( 3 ) the Secretary has consulted the appropriate State Historic ...
Page 314
... amount eligible for an income tax deduction under section 170 ( f ) , is $ 95,358 ( $ 200,000 x .47679 ) . Example ( 4 ) . Assume the same facts as in example ( 3 ) , except that Greenacre is B's 200 - acre estate with a home built ...
... amount eligible for an income tax deduction under section 170 ( f ) , is $ 95,358 ( $ 200,000 x .47679 ) . Example ( 4 ) . Assume the same facts as in example ( 3 ) , except that Greenacre is B's 200 - acre estate with a home built ...
Page 315
... amount of basis allocable to the easement is $ 15,000 ( $ 60,000 / $ 80,000 = $ 15,000 / $ 20,000 ) . Accordingly , the basis of the property is reduced to $ 5,000 ( $ 20,000 minus $ 15,000 ) . Example ( 11 ) . E owns 10 one - acre lots ...
... amount of basis allocable to the easement is $ 15,000 ( $ 60,000 / $ 80,000 = $ 15,000 / $ 20,000 ) . Accordingly , the basis of the property is reduced to $ 5,000 ( $ 20,000 minus $ 15,000 ) . Example ( 11 ) . E owns 10 one - acre lots ...
Contents
Historic Preservation Certifications | 32 |
Private Syndication | 54 |
Public and Nonconventional Sources | 77 |
Copyright | |
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Common terms and phrases
accredited investor action adverse effects Agency Official alteration amended application approved architectural features authority certificate of appropriateness certified historic structure Class A Limited Code commission conservation purposes construction contribution costs deduction demolition designation determination documentation donation easement eligible properties environmental impact statement Executive Director exemption Federal agency Federal Preservation Officer filed financing funds historic buildings Historic Preservation Officer historic properties improvement parcel income interest interior landmark Internal Revenue Service issuer Keeper Limited Partner limited partnership loan located ment National Historic National Historic Landmarks National Park Service National Register criteria National Trust NHPA nomination form notice notify ordinance owner paragraph percent person prior procedures proposed purchaser pursuant qualified real property registered historic district Regulation D regulations rehabilitation project request Review Board Rule Secretary Section 106 Section 2(b sections 470 securities significance statute subdivision submitted thereof tion undertaking