Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
From inside the book
Results 1-3 of 80
Page 22
... organization , of which there are three types . The organization may be a governmental unit , a publicly supported charity as defined in Section 509 ( a ) ( 2 ) of the Internal Revenue Code , or an organization controlled by a publicly ...
... organization , of which there are three types . The organization may be a governmental unit , a publicly supported charity as defined in Section 509 ( a ) ( 2 ) of the Internal Revenue Code , or an organization controlled by a publicly ...
Page 300
... organization- ( 1 ) Eligible donee . To be considered an eligible onee under this sec- tion , an organization must have the resources to enforce the restrictions and must be able to demonstrate a commitment to protect the conservation ...
... organization- ( 1 ) Eligible donee . To be considered an eligible onee under this sec- tion , an organization must have the resources to enforce the restrictions and must be able to demonstrate a commitment to protect the conservation ...
Page 314
... organization for conservation purposes . Greenacre is a tract of 200 acres of unde- veloped woodland that is valued at $ 200,000 at its highest and best use . Under ยง 1.170A- 12 ( b ) , the value of a remainder interest in real property ...
... organization for conservation purposes . Greenacre is a tract of 200 acres of unde- veloped woodland that is valued at $ 200,000 at its highest and best use . Under ยง 1.170A- 12 ( b ) , the value of a remainder interest in real property ...
Contents
Federal Income Tax Incentives for Rehabilitation | 1 |
54 | 12 |
Historic Preservation Certifications | 32 |
Copyright | |
18 other sections not shown
Other editions - View all
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