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...
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| Main Author: | |
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| Corporate Author: | |
| Format: | Online |
| Language: | English |
| Published: |
Arlington, Va. :
Tax Management Inc.,
2018-
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| Series: | Tax management portfolios ;
586 |
| Subjects: | |
| Online Access: | https://www.bloomberglaw.com/product/tax/citation/tm%20586 |
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Table of Contents:
- 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