Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
From inside the book
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Page 8
... building unless the taxpayer can certify to the Secretary of the Treasury that , at the time rehabilitation began , the taxpayer in good faith was not aware of the ... Buildings Qualified Rehabilitated Building Substantial Rehabilitation.
... building unless the taxpayer can certify to the Secretary of the Treasury that , at the time rehabilitation began , the taxpayer in good faith was not aware of the ... Buildings Qualified Rehabilitated Building Substantial Rehabilitation.
Page 9
... 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 rehabilitated independently , it may be treatable as a separate building ...
... 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 rehabilitated independently , it may be treatable as a separate building ...
Page 115
... building code requirements at an early stage to determine whether it will be possible to undertake a certified rehabilitation within building code strictures . 5.2.1 Applicability to Existing Structures Typically , building code ...
... building code requirements at an early stage to determine whether it will be possible to undertake a certified rehabilitation within building code strictures . 5.2.1 Applicability to Existing Structures Typically , building code ...
Contents
Federal Income Tax Incentives for Rehabilitation | 1 |
Historic Preservation Certifications | 32 |
Private Syndication | 54 |
Copyright | |
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Common terms and phrases
accredited investor action addition adverse effects Agency Official Agreement alteration amended application approved architectural features authority certificate of appropriateness certified historic structure Code commission conservation purposes construction contribution costs deduction demolition designated determination documentation donation easement eligible properties environmental environmental impact statement Executive Director exemption Federal agency Federal Preservation Officer filed financing funds grants historic buildings Historic Preservation Officer historic properties interest interior landmark Internal Revenue Service issuer Keeper Limited Partner limited partnership listed loan located meet ment National Historic National Historic Landmarks National Park Service National Register criteria National Trust NHPA notify ordinance owner paragraph percent prior procedures proposed purchaser pursuant qualified real property registered historic district Regulation D regulations rehabilitation project request Review Board scenic Secretary Section 106 Section 2(b sections 470 securities Standards for Rehabilitation statute storefront subdivision submitted thereof tion transfer undertaking