The rehabilitation tax credit
Subtitle: a practitioner's guide to the technical tax issues
By: William F. Machen
Contributors: American Bar Association. Forum on Affordable Housing and Community Development Law
Publisher: American Bar Association, Forum on Affordable Housing; American Bar Association
Published: 2015
Place of publication: Chicago, Illinois
Language: eng
Number of pages: 135
ISBN-13: 9781634252201
Subjects: Rehabilitation investment tax credit; Law and legislation; Finance; Housing rehabilitation
Notes: Includes bibliographical references and index.
Table of contents: title: Introduction; title: The substantial rehabilitation test and timing issues; title: Availability of the rehabilitation tax credit to transferees; title: Qualified rehabilitation expenditures; title: Limitations on use of the rehabilitation tax credit for property used by exempt organizations or governmental units or foreign persons or entities; title: Tax-exempt use property; title: Allocations of credits; title: The use of the rehabilitation tax credit by lessees; title: Late certification issues; title: Partnership and partner classification issues; title: Conclusion.