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certified historic structure |
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certified historic structure As defined by the IRS for purposes of the rehabilitation tax credit (popularly known as the historic preservation tax credit),any building,portion of a building,bridge, ship, railroad car, dam, or any other structure that is either listed in the National Register of Historic Places or located in a registered historic district and certified by the U.S.Department of the Interior as being historically significant to the district. Certified Historic Structure A structure listed on the National Register of Historic Places or located in a designated historic area. The IRS Code provides tax incentives for the rehabilitation of such structures. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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Preserves a historically important land area or a certified historic structure (the historic preservation requirement); see Sec. nbsp;permanently prevent demolition, neglect and insensitive alterations to the exterior facade of a certified historic structure. If the donor owns a certified historic structure, as defined in current law, there will be no deduction for the contribution of a facade easement if the property is or recently was used as a personal residence of the donor or a family member. |
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