Rehabilitation tax credit / Steven F. Mount, Squire Patton Boggs (US) LLP, Columbus, Ohio.

[Arlington, Va.] : Tax Management Inc., [2018]-

1 online resource.

Updated irregularly

Tax management portfolios ; 586.

" ... provides an in-depth analysis of the [section] 47 tax credit (Credit) for the rehabilitation of certified historic structures and certain other buildings originally placed in service before 1936. A 20% credit is available for qualified rehabilitation expenditures incurred in connection with the rehabilitation of a certified historic structure, and a 10% credit may be taken for qualified rehabilitation expenditures incurred with respect to rehabilitation of certain other buildings placed in service before 1936. To qualify for the Credit, a qualified rehabilitated building must have been substantially rehabilitated and initially placed in service before the beginning of the rehabilitation. In addition, buildings qualifying for the 10% credit must meet certain external and internal wall requirements. A certified historic structure must either be listed in the National Register of Historic Places (National Register) or be located in a registered historic district."

Includes bibliographical references.

Description based on contents viewed on August 17, 2018; title from description page.

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Print version: Mount, Steven F., 1953- Rehabilitation tax credit. Arlington, VA. : Tax Management Inc., [2018]-

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