Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 307
... example , a restriction on all public access to the habitat of a threatened native animal species protected by a donation under para- graph ( d ) ( 3 ) of this section would be appropriate if such restriction were necessary for the ...
... example , a restriction on all public access to the habitat of a threatened native animal species protected by a donation under para- graph ( d ) ( 3 ) of this section would be appropriate if such restriction were necessary for the ...
Page 314
... 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 the acreage around the home is cleared ; the balance of Greenacre , except ...
... 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 the acreage around the home is cleared ; the balance of Greenacre , except ...
Page 315
... Example ( 10 ) . D owns property with a basis of $ 20,000 and a fair market value of $ 80,000 . D donates to a qualifying organization an easement for conservation purposes that is determined under this section to have a fair market ...
... Example ( 10 ) . D owns property with a basis of $ 20,000 and a fair market value of $ 80,000 . D donates to a qualifying organization an easement for conservation purposes that is determined under this section to have a fair market ...
Contents
Federal Income Tax Incentives for Rehabilitation | 1 |
54 | 12 |
Historic Preservation Certifications | 32 |
Copyright | |
18 other sections not shown
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Common terms and phrases
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