The rehabilitation tax credit : a practitioner's guide to the technical tax issues / William F. Machen.
2015
KF6397 .M33 2015 (Mapit)
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Author
Title
The rehabilitation tax credit : a practitioner's guide to the technical tax issues / William F. Machen.
Added Corporate Author
Imprint
Chicago, Illinois : American Bar Association, Forum on Affordable Housing and Community Development Law, [2015]
Description
ix, 135 pages ; 23 cm
Formatted Contents Note
Introduction
The substantial rehabilitation test and timing issues
Availability of the rehabilitation tax credit to transferees
Qualified rehabilitation expenditures
Limitations on use of the rehabilitation tax credit for property used by exempt organizations or governmental units or foreign persons or entities
Tax-exempt use property
Allocations of credits
The use of the rehabilitation tax credit by lessees
Late certification issues
Partnership and partner classification issues
Conclusion.
The substantial rehabilitation test and timing issues
Availability of the rehabilitation tax credit to transferees
Qualified rehabilitation expenditures
Limitations on use of the rehabilitation tax credit for property used by exempt organizations or governmental units or foreign persons or entities
Tax-exempt use property
Allocations of credits
The use of the rehabilitation tax credit by lessees
Late certification issues
Partnership and partner classification issues
Conclusion.
Bibliography, etc. Note
Includes bibliographical references and index.
Location
STA
Call Number
KF6397 .M33 2015
Language
English
ISBN
9781634252201
1634252209
1634252209
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