Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 25
... Easement donations are frequently challenged by the IRS on this ground . Both donors and donees of easements must comply with the new procedural requirements governing charitable contributions of appre- ciated property under Section 155 ...
... Easement donations are frequently challenged by the IRS on this ground . Both donors and donees of easements must comply with the new procedural requirements governing charitable contributions of appre- ciated property under Section 155 ...
Page 26
... easement donation , and in an amount proportionate to the amount of predonation basis allocable to the easement.124 If an easement on a certified historic structure is con- veyed after rehabilitation has been done and after the building ...
... easement donation , and in an amount proportionate to the amount of predonation basis allocable to the easement.124 If an easement on a certified historic structure is con- veyed after rehabilitation has been done and after the building ...
Page 315
... easement for conservation purposes that is determined under this section to have a fair market value of $ 60,000 . The amount of basis allocable to the easement is $ 15,000 ( $ 60,000 / $ 80,000 = $ 15,000 / $ 20,000 ) . Accordingly ...
... easement for conservation purposes that is determined under this section to have a fair market value of $ 60,000 . The amount of basis allocable to the easement is $ 15,000 ( $ 60,000 / $ 80,000 = $ 15,000 / $ 20,000 ) . Accordingly ...
Contents
Federal Income Tax Incentives for Rehabilitation | 1 |
54 | 12 |
Historic Preservation Certifications | 32 |
Copyright | |
18 other sections not shown
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action addition Agreement alteration amended amount appeal application appropriate approved architectural assistance authority basis benefits building certification chapter Code commission completed conservation considered construction contribution costs Council criteria decision deduction designated determination documentation donation easement effect eligible established evaluation example Executive exemption existing Federal agency financing funds grants historic district Historic Preservation Officer improvement individual interest interior investment land landmark Limited Partner listed loan located means meet National Register nomination notice object offering organization owner paragraph Partnership percent period permit person placed prior procedures proposed purchaser pursuant qualified reasonable received regulations rehabilitation request requirements responsibilities restrictions result Rule Secretary securities Service significance specific Standards statement statute structure submitted tion transfer undertaking United