Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 298
... Amendments to the Regulations The proposed amendments to 26 CFR Parts 1 , 20 , and 25 are as follows : Part 1- [ Amended ] § 1.167 ( a ) -5 [ Amended ] Paragraph 1. Section 1.167 ( a ) -5 is amended by adding at the end thereof the ...
... Amendments to the Regulations The proposed amendments to 26 CFR Parts 1 , 20 , and 25 are as follows : Part 1- [ Amended ] § 1.167 ( a ) -5 [ Amended ] Paragraph 1. Section 1.167 ( a ) -5 is amended by adding at the end thereof the ...
Page 316
... [ Amended ] Par . 5. Paragraph ( e ) ( 2 ) of § 20.2055-2 is amended as follows : a . The sixth sentence of paragraph ( e ) ( 2 ) ( i ) is revised to read : " However , except as provided in paragraphs ( e ) ( 2 ) ( ii ) , ( iii ) , and ...
... [ Amended ] Par . 5. Paragraph ( e ) ( 2 ) of § 20.2055-2 is amended as follows : a . The sixth sentence of paragraph ( e ) ( 2 ) ( i ) is revised to read : " However , except as provided in paragraphs ( e ) ( 2 ) ( ii ) , ( iii ) , and ...
Page 417
... amended permit for the construc- tion , reconstruction , alteration or demolition of any improvement located or to be located on a landmark site or in an historic district or containing an interior land- mark shall be issued by the ...
... amended permit for the construc- tion , reconstruction , alteration or demolition of any improvement located or to be located on a landmark site or in an historic district or containing an interior land- mark shall be issued by the ...
Contents
Historic Preservation Certifications | 26 |
Private Syndication | 54 |
Public and Nonconventional Sources | 77 |
Copyright | |
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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