Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 299
... contribution , see § 1.170A - 13 . " c . Paragraph ( b ) ( 3 ) is revised by adding at the end the following new ... contribution . A deduction is allowed under section 170 for the value of a qualified conservation contribution . For the ...
... contribution , see § 1.170A - 13 . " c . Paragraph ( b ) ( 3 ) is revised by adding at the end the following new ... contribution . A deduction is allowed under section 170 for the value of a qualified conservation contribution . For the ...
Page 312
... contribution under section 170 in the case of a charitable contribution of a perpetual conservation restriction is the fair market value of the perpetual conservation restriction at the time of the contribution . See § 1.170A - 7 ( c ) ...
... contribution under section 170 in the case of a charitable contribution of a perpetual conservation restriction is the fair market value of the perpetual conservation restriction at the time of the contribution . See § 1.170A - 7 ( c ) ...
Page 316
... contribution . The charitable interest is a qualified conservation contribution . For the definition of a qualified conservation contribution , see § 1.170A - 13 . Part 25- [ Amended ] Par . 6. Paragraph ( c ) ( 2 ) of § 25.2522 ( c ) ...
... contribution . The charitable interest is a qualified conservation contribution . For the definition of a qualified conservation contribution , see § 1.170A - 13 . Part 25- [ Amended ] Par . 6. Paragraph ( c ) ( 2 ) of § 25.2522 ( c ) ...
Contents
Federal Income Tax Incentives for Rehabilitation | 1 |
Historic Preservation Certifications | 32 |
Private Syndication | 54 |
Copyright | |
17 other sections not shown
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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