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
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