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The rehabilitation tax credit : a practitioner's guide to the technical tax issues / William F. Machen

Author
Machen, William F.
Additional Titles
Practitioner's guide to the technical tax issues : the rehabilitation tax credit
Published
Chicago, Illinois : American Bar Association, Forum on Affordable Housing and Community Development Law, [2015]
Physical Description
ix, 135 pages ; 23 cm
Additional Creators
American Bar Association. Forum on Affordable Housing and Community Development Law

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Contents
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.
Subject(s)
ISBN
9781634252201
1634252209
Bibliography Note
Includes bibliographical references and index.
View MARC record | catkey: 15631595