Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 303
... conservation . A general declaration of conservation goals by a single official or legislative body is not sufficient . This requirement will be met by donations that further a specific , identified conservation project , such as the ...
... conservation . A general declaration of conservation goals by a single official or legislative body is not sufficient . This requirement will be met by donations that further a specific , identified conservation project , such as the ...
Page 307
... conservation purposes . See paragraphs ( c ) ( 1 ) and ( g ) ( 1 ) through ( g ) ( 5 ) ( ii ) of this section . A deduction will not be denied under this sec- tion when incidental benefit inures to the donor merely as a result of ...
... conservation purposes . See paragraphs ( c ) ( 1 ) and ( g ) ( 1 ) through ( g ) ( 5 ) ( ii ) of this section . A deduction will not be denied under this sec- tion when incidental benefit inures to the donor merely as a result of ...
Page 311
... conservation interests associated with the prop- erty . The terms of the donation must provide a right of the donee to enter the property at reasonable times for the purpose of inspecting the property to determine if there is compliance ...
... conservation interests associated with the prop- erty . The terms of the donation must provide a right of the donee to enter the property at reasonable times for the purpose of inspecting the property to determine if there is compliance ...
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