Rehabilitation tax credit /
" ... 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 wi...
Saved in:
| Main Author: | |
|---|---|
| Corporate Author: | |
| Format: | Online |
| Language: | English |
| Published: |
Arlington, Va. :
Tax Management Inc.,
2018-
|
| Series: | Tax management portfolios ;
586 |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20586 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
MARC
| LEADER | 00000cai a2200000Ki 4500 | ||
|---|---|---|---|
| 001 | 1048633972 | ||
| 003 | OCoLC | ||
| 005 | 20190821024553.0 | ||
| 006 | m o d | ||
| 008 | 180817c20189999vau x w o 0 2eng d | ||
| 040 | |a BNA |b eng |e rda |c BNA |d BNA |d OCLCF |d OCLCA | ||
| 043 | |a n-us--- | ||
| 049 | |a VLAM | ||
| 100 | 1 | |a Mount, Steven F., |d 1953- | |
| 245 | 1 | 0 | |a Rehabilitation tax credit / |c Steven F. Mount, Squire Patton Boggs (US) LLP, Columbus, Ohio |
| 260 | |a Arlington, Va. : |b Tax Management Inc., |c 2018- | ||
| 300 | |a 1 online resource | ||
| 310 | |a Updated irregularly | ||
| 490 | 1 | |a U.S. income portfolios ; |v 586 | |
| 504 | |a Includes bibliographical references | ||
| 505 | 0 | |a Detailed analysis. Introduction -- Definitions -- Amount and timing of credit -- Pass-through of credit to lessee -- Basis adjustment and [section] 50(d) income -- Limitations on use of credit -- Recapture and audit procedure -- Credit investor -- Typical credit structures -- Boardwalk case and guidance -- Combining the rehabilitation credit with other benefits -- Working papers | |
| 520 | |a " ... 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." | ||
| 588 | |a Description based on contents viewed on August 17, 2018; title from description page | ||
| 650 | 0 | |a Historic buildings |x Taxation |x Law and legislation |z United States | |
| 650 | 0 | |a Tax credits |x Law and legislation |z United States | |
| 650 | 0 | |a Rehabilitation investment tax credit |x Law and legislation |z United States | |
| 710 | 2 | |a Tax Management Inc. | |
| 776 | 0 | 8 | |i Print version: |a Mount, Steven F., 1953- |t Rehabilitation tax credit. |d Arlington, VA. : Tax Management Inc., [2018]- |z 9781633592469 |w (OCoLC)1040697740 |
| 830 | 0 | |a Tax management portfolios ; |v 586 | |
| 856 | 4 | 0 | |u https://www.bloomberglaw.com/product/tax/citation/tm%20586 |
| 907 | |a .b2412998 | ||
| 998 | |a inter | ||
| 999 | |c 115171 | ||
| 852 | |a Law Library |b online | ||