Historic Preservation Easement Deductions

Skip to main content

Company
Partners
News and Analysis
Careers
My Account
Login
View Cart
Subscribe

Services
Events
Products
Training
Resource Centers
Login
View Cart
Contact Us
Subscribe

Historic Tax Credit Resource Center

Historic Preservation Easement Donations

Reports

Excerpt from Internal Revenue Service Advisory Council (IRSAC) Annual General Report "IRS Challenges to Deductions for Historic Preservation Easements"
(November 18, 2009)

Letters and Testimony

Letter from IRS Deputy Commissioner for Services and Enforcement Steven Miller to Rep. Turner Regarding the Historic Preservation Easement Recommendations in IRSAC's 2009 Report
(May 20, 2011)

Letter from Reps. Turner and Carnahan to IRS Commissioner Shulman Regarding the Historic Preservation Easement Recommendations in IRSAC's 2009 Report
(April 8, 2011)

Other Resources

Carpenter v. Commissioner; T.C. Memo. 2013-172
July 25, 2013

Related Services

Historic Tax Credit

More Information >>

News
HTC Basics
Legislation and Rulings
Guidance
State HTCs
Research and Resources
Related Programs
- Easement Donations

Subscription Center

Sign Up For Novogradac Industry Alert Emails

Notes from Novogradac

How Other Tax Incentives Can Fill the Financing Gap of a Historic Rehabilitation

Tuesday, June 6, 2023

Annual HTC Report: Another Big Year for Rehabilitation Approvals, Expenditures

Friday, March 10, 2023

HTC-GO Reintroduced in the Senate, Advocacy Efforts Stress Importance of Historic Preservation

Wednesday, March 8, 2023

Podcast Episodes

June 6, 2023: What's Next for Tax Incentives: Legislative Update on LIHTCs, NMTCs, HTCs, OZs and More

Posted on June 6, 2023

May 30, 2023: Financing For-Sale Housing in Distressed Communities: NMTCs and Beyond

Posted on May 30, 2023

May 23, 2023: What You Need to Know About 2023 Income Limits

Posted on May 23, 2023

Journal of Tax Credits Articles

Legislative Update: Patrick Robertson and the HTC-GO Act

The Challenges of OZ Investment on Twinned LIHTC/HTC Developments

What is Involved in Final Cost Certifications and Who Requires Them?

Sign Up Today!

Learn more about Novogradac's expertise and many services.

Novogradac
Events
Products
Training
Resource Centers

Facebook Twitter LinkedIn YouTube

© 1996-2022 Novogradac

Legal Info
Do Not Sell or Share My Personal Information
Privacy Policy
Terms of Use
Advertising

Your use of the website or any of the information available on it does not constitute a professional services relationship between you and Novogradac & Company LLP or its affiliates (“Novogradac”). The information provided on the website is for general informational purposes only and does not constitute professional advice or an offer to sell or solicitation to buy securities. Novogradac does not provide investment advice and any information on Novogradac’s website is not to be construed as a recommendation to engage in a transaction with a particular party. You should always consult with your retained professional advisor(s) concerning your particular circumstances.

Some of the information may have been provided by third parties and is based solely on information provided to Novogradac by that third party. Novogradac is not responsible for any information provided by third parties, and Novogradac disclaims any responsibility for ensuring the information is accurate or up to date. Any opinions or conclusions expressed by any third party should not be construed as opinions or conclusions of Novogradac. Novogradac will not be liable for any loss or damage that may arise out of your use of any of the information available on the website.

This website provides links to websites owned by other parties. The content of such sites is not within Novogradac’s control and Novogradac has no responsibility for the information or content thereon.