Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
From inside the book
Results 1-3 of 60
Page 63
... deduction.42 The depreciation deduction may , of course , be taken only when the building is first placed in ser- vice.43 The Tax Reform Act of 1976 and the Revenue Act of 1978 retained the real estate exception to the at risk rule ...
... deduction.42 The depreciation deduction may , of course , be taken only when the building is first placed in ser- vice.43 The Tax Reform Act of 1976 and the Revenue Act of 1978 retained the real estate exception to the at risk rule ...
Page 299
... deduction is allowed under section 170 for the value of a qualified conservation contribution . For the defini- tion ... deduction allowable under ยง 1.170A - 7 ( b ) ( 1 ) ( ii ) shall be available only for contributions made on or ...
... deduction is allowed under section 170 for the value of a qualified conservation contribution . For the defini- tion ... deduction allowable under ยง 1.170A - 7 ( b ) ( 1 ) ( ii ) shall be available only for contributions made on or ...
Page 314
... 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 during the colonial period . Some of ...
... 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 during the colonial period . Some of ...
Contents
Federal Income Tax Incentives for Rehabilitation | 1 |
54 | 12 |
Historic Preservation Certifications | 32 |
Copyright | |
19 other sections not shown
Other editions - View all
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