§ 170(f)(19)(B)

this paragraph applies to the contribution

UNDECIDED

0 of 3 settled

  1. 1

    § 170(f)(19)(B)

    ALL OF

    This paragraph shall apply to any qualified conservation contribution—

    “any qualified conservation contribution” Opening words
    “the conservation purpose of which is the preservation of any building which is a certified historic structure (as defined in subsection (h)(4)(C)),” § 170(f)(19)(B)(i) needs Step 2 a certified historic structure UNDECIDED
    “which is made by a partnership (whether directly or as a distributive share of a contribution of another partnership), and” § 170(f)(19)(B)(ii)
    “the amount of which exceeds 2.5 times the sum of each partner’s relevant basis (as defined in subsection (h)(7)) in the partnership making the contribution.” § 170(f)(19)(B)(iii)
  2. 2

    § 170(h)(4)(C)

    a certified historic structure

    ANY OF

    For purposes of subparagraph (A)(iv), the term “certified historic structure” means—

    “any building, structure, or land area which is listed in the National Register, or” § 170(h)(4)(C)(i)
    “any building which is located in a registered historic district (as defined in section 47(c)(3)(B)) and is certified by the Secretary of the Interior to the Secretary as being of historic significance to the district.” § 170(h)(4)(C)(ii)

    Step 3 is a certified historic structure under (ii) UNDECIDED

  3. 3

    § 170(h)(4)(C)(ii)

    is a certified historic structure under (ii)

    ALL OF
    “any building which is located in a registered historic district (as defined in section 47(c)(3)(B))”
    “is certified by the Secretary of the Interior to the Secretary as being of historic significance to the district.”