Rehabilitating Older and Historic Buildings: Law, Taxation, Strategies |
From inside the book
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Page 300
... interest ( 1 ) Entire interest of donor other than qualified mineral interest . The entire interest of the donor other than a qualified mineral interest is a qualified real property interest . A qualified mineral interest is the taxpayer's ...
... interest ( 1 ) Entire interest of donor other than qualified mineral interest . The entire interest of the donor other than a qualified mineral interest is a qualified real property interest . A qualified mineral interest is the taxpayer's ...
Page 314
... interest in real property following one life is determined under § 25.2512-9 of the Gift Tax Regulations . Accordingly , the value of the remainder interest , and thus the amount eligible for an income tax deduction under section 170 ...
... interest in real property following one life is determined under § 25.2512-9 of the Gift Tax Regulations . Accordingly , the value of the remainder interest , and thus the amount eligible for an income tax deduction under section 170 ...
Page 327
... interest of the Disabled General Partner shall be converted into and shall be deemed to be that of a limited partner with the same interest in the Partnership as the Disabled General Partner had ( as a General Partner ) prior to the ...
... interest of the Disabled General Partner shall be converted into and shall be deemed to be that of a limited partner with the same interest in the Partnership as the Disabled General Partner had ( as a General Partner ) prior to the ...
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