Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 20
... deduction for gifts of a “ lease on , option to purchase or easement with respect to real property of not less than 30 years ' duration " given to a conservation organization . All of these earlier attempts to recognize , for tax ...
... deduction for gifts of a “ lease on , option to purchase or easement with respect to real property of not less than 30 years ' duration " given to a conservation organization . All of these earlier attempts to recognize , for tax ...
Page 63
... deduction.42 The depreciation deduction may , of course , be taken only when the building is first placed in ser- vice , 43 The Tax Reform Act of 1976 and the Revenue Act of 1978 retained the real estate exception to the at risk rule ...
... deduction.42 The depreciation deduction may , of course , be taken only when the building is first placed in ser- vice , 43 The Tax Reform Act of 1976 and the Revenue Act of 1978 retained the real estate exception to the at risk rule ...
Page 314
... 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 during the colonial period . Some of ...
... 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 during the colonial period . Some of ...
Contents
54 | 21 |
Historic Preservation Certifications | 32 |
Private Syndication | 54 |
Copyright | |
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Common terms and phrases
accordance action addition Agreement alteration amended amount appeal application appropriate approved architectural authority benefits Board building capital certification chapter Code commission completed conservation considered construction contribution costs Council criteria cultural deduction designated determination documentation easement effect eligible environmental evaluation example Executive exemption Federal agency filed financing funds grant historic district Historic Preservation Officer improvement income individual interest interior investment issuer land landmark Limited Partner loan located means meet ment National Register necessary nomination Note notice object offering organization owner paragraph Partnership period permit person prior procedures proposed purchaser pursuant qualified reasonable received regulations rehabilitation request respect responsibilities result Rule Secretary securities Service significance specified Standards statement structure submitted tion transfer undertaking United unless