Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 181
... appropriate to the purpose , or if con- stituting a taking of private property , shall provide for due compen- sation , which may include the limitation or remission of taxes . " 72 While a hardship clause may not be constitutionally ...
... appropriate to the purpose , or if con- stituting a taking of private property , shall provide for due compen- sation , which may include the limitation or remission of taxes . " 72 While a hardship clause may not be constitutionally ...
Page 182
... appropriate and that absent alteration a reasonable return cannot be obtained , it has several options . First , it must “ endeavor to devise " a plan which would serve preservation goals and provide a reasonable return on the property ...
... appropriate and that absent alteration a reasonable return cannot be obtained , it has several options . First , it must “ endeavor to devise " a plan which would serve preservation goals and provide a reasonable return on the property ...
Page 310
... appropriate survey maps from the United States Geological Survey , showing the property line and other contiguous or ... appropriate scale taken as close as possible to the date the donation is made ; and ( D ) On - site photographs ...
... appropriate survey maps from the United States Geological Survey , showing the property line and other contiguous or ... appropriate scale taken as close as possible to the date the donation is made ; and ( D ) On - site photographs ...
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