Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 338
... ( Note 3 ) Additional rental income ( Note 3 ) Interest income from capital contributions Total income Depreciation ( Note 9 ) Additional interest expense ( Note 12 ) Interest on consolidated wraparound deed of trust ( Note 15 ) Interest ...
... ( Note 3 ) Additional rental income ( Note 3 ) Interest income from capital contributions Total income Depreciation ( Note 9 ) Additional interest expense ( Note 12 ) Interest on consolidated wraparound deed of trust ( Note 15 ) Interest ...
Page 349
... Note 14 ) fee and a $ 260,000 construction financing fee . The Partnership will also capitalize $ 5,000 of reimbursed expenses which the General Partner incurred in connection with the acquisition of the property . These expenses will ...
... Note 14 ) fee and a $ 260,000 construction financing fee . The Partnership will also capitalize $ 5,000 of reimbursed expenses which the General Partner incurred in connection with the acquisition of the property . These expenses will ...
Page 351
... Note 6 ) and $ 50,000 of the total $ 250,000 Partnership supervisory fee ( see Note 5A ) . Interest on the deferred fee will accrue at the rate of 12 % per annum and will be payable along with the deferred fee subsequent to September 30 ...
... Note 6 ) and $ 50,000 of the total $ 250,000 Partnership supervisory fee ( see Note 5A ) . Interest on the deferred fee will accrue at the rate of 12 % per annum and will be payable along with the deferred fee subsequent to September 30 ...
Contents
Federal Income Tax Incentives for Rehabilitation | 1 |
54 | 12 |
Historic Preservation Certifications | 32 |
Copyright | |
19 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