Low-income housing tax credit, by James E. McDermott, Esq., William F. Machen, Esq., Eric J. Lavin, Esq., Holland & Knight LLP, Boston, Massachusetts

Resource Information

The instance Low-income housing tax credit, by James E. McDermott, Esq., William F. Machen, Esq., Eric J. Lavin, Esq., Holland & Knight LLP, Boston, Massachusetts represents a material embodiment of a distinct intellectual or artistic creation found in Biddle Law Library - University of Pennsylvania Law School. This resource is a combination of several types including: Instance, Electronic.

Label

Low-income housing tax credit, by James E. McDermott, Esq., William F. Machen, Esq., Eric J. Lavin, Esq., Holland & Knight LLP, Boston, Massachusetts

Statement of responsibility

by James E. McDermott, Esq., William F. Machen, Esq., Eric J. Lavin, Esq., Holland & Knight LLP, Boston, Massachusetts

Instantiates

• Low-income housing tax credit

Publication

• Arlington, VA, Tax Management, 1996-

Note

• Authors: Forrest David Milder and Ronald S. Borod, <Oct. 3, 2007>
• Published: Washington, D.C., 1996-2007

Bibliography note

Includes bibliographical references

Carrier category

online resource

Carrier category code

• cr

Carrier MARC source

rdacarrier

Color

mixed

Content category

text

Content type code

• txt

Content type MARC source

rdacontent

Contents

• Qualified basis
• V.
• Minimum set-aside and rent restriction tests
• VI.
• Housing tax credit allocation process
• VII.
• Mixed income projects and the available unit and vacant unit rules
• VIII.
• Scattered site projects
• IX.
• Detailed analysis
• Placed in service rules and the start of the credit period
• X.
• State and local housing credit agencies
• XI.
• Housing tax credit allocations and tax-exempt bond financed projects
• XII.
• Depreciation and tax-exempt use property
• XIII.
• Compliance monitoring and reporting requirements
• XIV.
• I.
• Recapture of housing tax credits
• XV.
• Correction of administrative errors
• XVI.
• Exit issues
• XVII.
• How housing tax credits are allocated by a partnership
• XVIII.
• State tax credits
• XIX.
• Background and overview of the Housing Tax Credit
• Tax ownership issues
• XX.
• True debt issues
• XXI.
• Passive activity and at-risk rules
• XXII.
• Limitations on interest deductions imposed by 2017 Tax Act
• XXIII.
• Other applicable provisions of the 2017 Tax Act
• XXIV.
• II.
• Limitation Based on Amount of Tax
• XXV.
• Other statutory, regulatory and judicial limitations
• Working papers
• Calculation of credit percentage
• III.
• Calculating eligible basis
• IV.

Dimensions

unknown

Extent

1 online resource

Form of item

online

Media category

computer

Media MARC source

rdamedia

Media type code

• c

Publication frequency

Updated irregularly

Record ID

.b8046852

Specific material designation

remote

System control number

(OCoLC)60387436