Chicago, Illinois : American Bar Association, Forum on Affordable Housing and Community Development Law, 
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.
Bibliography, etc. Note
Includes bibliographical references and index.