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- W1499721262 abstract "The preservation of historic properties has been a stated national goal since the passage of the National Historic Preservation Act of 1966; tax legislation in 1976 and 1981 encouraged rehabilitation of older buildings through special incentives, including a 20% investment tax credit for buildings at least forty years old. The Tax Reform Act of 1986 significantly changed tax incentives with respect to real estate investments. This article examines possible effects of this most recent tax legislation upon returns, with special emphasis upon non-historic rehabilitation projects for buildings placed in service prior to 1936." @default.
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- W1499721262 date "1987-01-01" @default.
- W1499721262 modified "2023-09-26" @default.
- W1499721262 title "Rehabilitation Tax Credits and Rate of Return on Real Estate under Recent Tax Reform Measures" @default.
- W1499721262 doi "https://doi.org/10.1080/10835547.1987.12090531" @default.
- W1499721262 hasPublicationYear "1987" @default.
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