Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 300
... donation of a perpetual conservation restriction under paragraph ( b ) ( 3 ) of this section ) to any other person ( except for minor interests , such as rights - of - way , that will not interfere with the conservation purposes of the ...
... donation of a perpetual conservation restriction under paragraph ( b ) ( 3 ) of this section ) to any other person ( except for minor interests , such as rights - of - way , that will not interfere with the conservation purposes of the ...
Page 310
... donation of the easement would not be allowable under this section . The same rule would apply to disallow a deduction by K for the donation of a remainder interest in the land for conservation purposes . A different result would follow ...
... donation of the easement would not be allowable under this section . The same rule would apply to disallow a deduction by K for the donation of a remainder interest in the land for conservation purposes . A different result would follow ...
Page 311
... donation must provide a right of the donee to enter the property at reasonable times for the purpose of inspecting the property to determine if there is compliance with the terms of the donation . Additionally , the terms of the donation ...
... donation must provide a right of the donee to enter the property at reasonable times for the purpose of inspecting the property to determine if there is compliance with the terms of the donation . Additionally , the terms of the donation ...
Contents
Federal Income Tax Incentives for Rehabilitation | 1 |
54 | 12 |
Historic Preservation Certifications | 32 |
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