Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 9
... period selected by the taxpayer or the holding period of the building as defined in Section 1250 ( e ) .37 For this purpose , land costs are excluded from the prerehabilitation basis.38 When a major portion of a building is ...
... period selected by the taxpayer or the holding period of the building as defined in Section 1250 ( e ) .37 For this purpose , land costs are excluded from the prerehabilitation basis.38 When a major portion of a building is ...
Page 423
... period of time prescribed by such subdivision d ; or ( b ) the commission does not approve a plan pursuant to the provisions of subdivision e or f of this section within sixty days after the mailing of such plan to the applicant ; or ...
... period of time prescribed by such subdivision d ; or ( b ) the commission does not approve a plan pursuant to the provisions of subdivision e or f of this section within sixty days after the mailing of such plan to the applicant ; or ...
Page 424
... period of one hundred and eighty days provided by paragraph one of this subdivision i , enter into such agreement to sell or lease ( as the case may be ) with the purchaser or tenant so obtained . Such notice shall specify a date for ...
... period of one hundred and eighty days provided by paragraph one of this subdivision i , enter into such agreement to sell or lease ( as the case may be ) with the purchaser or tenant so obtained . Such notice shall specify a date for ...
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