Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 301
... paragraph ( c ) ( 1 ) of this section . When a later unexpected change in the conditions surrounding the property that is the subject of a donation under paragraph ( b ) ( 1 ) , ( 2 ) , or ( 3 ) of this section makes impossible or ...
... paragraph ( c ) ( 1 ) of this section . When a later unexpected change in the conditions surrounding the property that is the subject of a donation under paragraph ( b ) ( 1 ) , ( 2 ) , or ( 3 ) of this section makes impossible or ...
Page 316
... Paragraph ( e ) ( 2 ) of ยง 20.2055-2 is amended as follows : a . The sixth sentence of paragraph ( e ) ( 2 ) ( i ) is revised to read : " However , except as provided in paragraphs ( e ) ( 2 ) ( ii ) , ( iii ) , and ( iv ) of this ...
... Paragraph ( e ) ( 2 ) of ยง 20.2055-2 is amended as follows : a . The sixth sentence of paragraph ( e ) ( 2 ) ( i ) is revised to read : " However , except as provided in paragraphs ( e ) ( 2 ) ( ii ) , ( iii ) , and ( iv ) of this ...
Page 424
... paragraph one of subdivision a of this section , the commission shall not have succeeded in obtaining a purchaser or tenant of the improvement parcel , pursuant to paragraph one of this subdivision i , or if , having obtained such a ...
... paragraph one of subdivision a of this section , the commission shall not have succeeded in obtaining a purchaser or tenant of the improvement parcel , pursuant to paragraph one of this subdivision i , or if , having obtained such a ...
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