Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 299
... interest in property . Contributions of certain partial interests in property for which a deduc- tion is allowed . *** ( 5 ) Qualified conservation contribution . A deduction is allowed under section 170 for the value of a qualified ...
... interest in property . Contributions of certain partial interests in property for which a deduc- tion is allowed . *** ( 5 ) Qualified conservation contribution . A deduction is allowed under section 170 for the value of a qualified ...
Page 300
... interest ( 1 ) Entire interest of donor other than qualified mineral interest . The entire interest of the donor other than a qualified mineral interest is a qualified real property interest . A qualified mineral interest is the taxpayer's ...
... interest ( 1 ) Entire interest of donor other than qualified mineral interest . The entire interest of the donor other than a qualified mineral interest is a qualified real property interest . A qualified mineral interest is the taxpayer's ...
Page 314
... interest in real property following one life is determined under ยง 25.2512-9 of the Gift Tax Regulations . Accordingly , the value of the remainder interest , and thus the amount eligible for an income tax deduction under section 170 ...
... interest in real property following one life is determined under ยง 25.2512-9 of the Gift Tax Regulations . Accordingly , the value of the remainder interest , and thus the amount eligible for an income tax deduction under section 170 ...
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