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020 _a0471571644
040 _ckrvia
082 _a344.7
_bKAS
100 1 _aKass, Stephen
_93963
245 1 0 _aRehabilitating Order and Historic Building: Law, Taxation, Strategies
260 _aNew York
_bJohn Wlley
_c1993
300 _a588p.
365 _aRs.
_bRs. 11460
_cRs.
_d20
_eRs. 9168
505 _a1.Federal Income Tax Incentives for Rehabilitation p.1, 1.1 Evolution of Tax Treatment of Older Buildings p.2, 1.2 The Rehabilitation Tax Credit p.4, 1.3 Low Income Housing Credit p.16, 1.4 Depreciation p.23, 1.5 Preservation Easements p.24, 1.6 Summary of Differences in Treatment of Historic Non historic Old Buildings p.33, 1.7 Tax Treatment of Property Leased to Tax Exempt Organizations p.34, 1.8 Effectiveness of Rehabilitation Incentives p.37, 2. Historic Preservation Certifications p.39, 2.1 The National Register of Historic Places p.40, 2.2 Certifications of Historic Significance p.49, 2.3 Certification of Rehabilitation p.54, 3. Financing Rehabilitation: Private Syndication p.64, 3.1 Limited Partnerships p.65, 3.2 Tax Treatment of Partnerships and Partners p.69, 3.3 Federal Securities Laws Affecting Limited Partnerships p.81, 3.4 State Securities Regulation p.89, 4. Financing Rehabilitation: Public and Non conventional Sources p.93, 4.1 Public Sources: The Federal Government p.95, 4.2 Public Financing: State and Local Aid p.110, 4.3 Non conventional Sources for Financing Rehabilitation p.121, 5. State and Incentives for Rehabilitation p.122, 5.1 Property Taxes p.123, 5.2 Local Building Codes p.133, 5.3 Transferable Development Rights p.137, 6 . Federal and State Statutory Protection for Historic Buildings p.144, 6.1 The National Historic Preservation Act p.145, 6.2 Section 4(f) of the ( National Historic Landmarks) p.162, 6.3 The National Environmental Policy Act p.166, 6.4 Coordinating NEPA and the NHPA for Maximum Federal Statutory Protection p.176, 6.5 State Statutory Protection p.177, 7. Local Regulation of Historic Buildings p.183, 7.1 Structural Provisions of Local Preservation Ordinances p.184, 7.2 The Historic Resources Inventory p.191, The Designation Process p.194, 7.4 Applications Relating to Alteration, New Construction, and Demolition p.202, 7.5 Certification of Local Statutes and Historic Districts p.232, 8. Asbestos and Other Hazardous Substances p.235, 8.1 Asbestos p.235, 8.2 Other Hazardous Substances p.245, 8.3 Asbestos and Other Hazardous Substances in Rehabilitation Projects: Avoiding Liabilities p.253, 9. A Rehabilitation sampler p.258, 9.1 The Rehabilitation Program p.259, Rehabilitation Projects p.264, APPENDICES: A. National Historic Preservation Act, 16 U.S.C. SS 470-470w-6 p.293, B. National Park Service, "Historic Preservation Certification," Final Rule, 36 C.F.R. Part 67 p.326, C. National Park Service, Historic Preservation Certification Application Form p.349, D. The Secretary's Guidelines for Rehabilitating Historic Buildings and Interpretations of the Secretary of the Interior's Standards for Rehabilitation p.356, E. Internal Revenue Service, Final Regulations Relating to Qualified Conservation Contributions, 26 C.F.R. Parts 1, 20, and 25 p. 428, Agreement of AAA Associates Limited Partnership Formed to Conduct Real Property Rehabilitation p.450, G. Rehab Associates Limited Partnership Pro Forma Accounting Projections with Accompanying Notes and Assumptions p.469, H. Securities and Exchange Commission, Regulation D-Rules Governing the Limited Offer and Sale of Securities Without Registration Under the Securities Act of 1933, 17 C.ER. SS 230.501-230.508 p.488, National Park Service, "National Register of Historic Places p.501, J. Advisory Council on Historic Preservation, Regulations Implementing Section 106 of the National Historic Preservation Act, 36 C.F.R. Part 800 p.52, K. New York City Administrative Code, Chapter 8-A, "Preservation of Landmarks and Historical Districts" p.538, L.Current Text of S. 3196, a Bill to Amend the National Historic Preservation Act p.561, INDEX p.579
650 1 0 _aLaw
_9162
700 1 _aLabelle, Judith
_93964
942 _2ddc
_cBK
999 _c9344
_d9344