Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 229
... amount of the loan , and interest rate charged with respect to the loan , do not exceed such amount , and such a rate , as is established by the Secretary , by rule ; ( 3 ) the Secretary has consulted the appropriate State Historic ...
... amount of the loan , and interest rate charged with respect to the loan , do not exceed such amount , and such a rate , as is established by the Secretary , by rule ; ( 3 ) the Secretary has consulted the appropriate State Historic ...
Page 314
... amount eligible for an income tax 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 ...
... amount eligible for an income tax 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 ...
Page 315
... amount of basis allocable to the easement is $ 15,000 ( $ 60,000 / $ 80,000 = $ 15,000 / $ 20,000 ) . Accordingly , the basis of the property is reduced to $ 5,000 ( $ 20,000 minus $ 15,000 ) . Example ( 11 ) . E owns 10 one - acre lots ...
... amount of basis allocable to the easement is $ 15,000 ( $ 60,000 / $ 80,000 = $ 15,000 / $ 20,000 ) . Accordingly , the basis of the property is reduced to $ 5,000 ( $ 20,000 minus $ 15,000 ) . Example ( 11 ) . E owns 10 one - acre lots ...
Contents
Federal Income Tax Incentives for Rehabilitation | 1 |
54 | 12 |
Historic Preservation Certifications | 32 |
Copyright | |
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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