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单词 certified historic structure
释义

Certified Historic Structure


Certified Historic Structure

For the purposes of the federal preservation tax incentive, any structure subject to depreciation as defined by the U.S. Internal Revenue Code that is listed individually in the National register of Historic Places, or located in a registered historic district and certified by the Secretary of the Interior as being of historical significance to the district. A structure that the U.S. National Park Service has determined is eligible to obtain a Certificate of Significance.

certified historic structure


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.
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更新时间:2024/9/24 5:23:07