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 348
... period and for four years subsequent to the date the property is placed in service . This fee will be amortized over a four - year period commencing with the date the property is placed in service . ( C ) Tax advice : It is assumed that ...
... period and for four years subsequent to the date the property is placed in service . This fee will be amortized over a four - year period commencing with the date the property is placed in service . ( C ) Tax advice : It is assumed that ...
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 |
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