Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
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Page 296
... donations . Section 2124 ( e ) of the Tax Reform Act of 1976 ( Pub . L. 94-455 , 90 Stat . 1919 ) provided , for the first time , specific statutory authority under section 170 of the Code for the deductibility of the donation to a ...
... donations . Section 2124 ( e ) of the Tax Reform Act of 1976 ( Pub . L. 94-455 , 90 Stat . 1919 ) provided , for the first time , specific statutory authority under section 170 of the Code for the deductibility of the donation to a ...
Page 300
... donation of a perpetual conservation restriction under paragraph ( b ) ( 3 ) of this section ) to any other person ( except for minor interests , such as rights - of - way , that will not interfere with the conservation purposes of the ...
... donation of a perpetual conservation restriction under paragraph ( b ) ( 3 ) of this section ) to any other person ( except for minor interests , such as rights - of - way , that will not interfere with the conservation purposes of the ...
Page 311
... donation must provide a right of the donee to enter the property at reasonable times for the purpose of inspecting the property to determine if there is compliance with the terms of the donation . Additionally , the terms of the donation ...
... donation must provide a right of the donee to enter the property at reasonable times for the purpose of inspecting the property to determine if there is compliance with the terms of the donation . Additionally , the terms of the donation ...
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