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50% Test Timing for Multiple-Building Projects - Avoiding Traps for the Unwary.
- Source :
- Journal of Affordable Housing & Community Development Law. Wntr, 2024, Vol. 32 Issue 3, p329, 19 p.
- Publication Year :
- 2024
-
Abstract
- Table of Contents I. Overview of Qualification for LIHTCs with Tax-Exempt Bond Financing 330 II. 50% Test Complexities 333 A. When Do Amounts Have to Be Expended to Be Included [...]
- Subjects :
- Basis (Taxation) -- Laws, regulations and rules
Construction industry -- Contracts -- Laws, regulations and rules
Tax exemption -- Laws, regulations and rules
Collateralized bond obligations -- Laws, regulations and rules
Housing development -- Finance -- Laws, regulations and rules
Low income housing -- Finance -- Taxation -- Laws, regulations and rules
Low income housing tax credit -- Laws, regulations and rules
Building -- Contracts
Government regulation
Company financing
Contract agreement
Internal Revenue Code (I.R.C. 42) (I.R.C. 103) (I.R.C. 146)
Subjects
Details
- Language :
- English
- ISSN :
- 10842268
- Volume :
- 32
- Issue :
- 3
- Database :
- Gale General OneFile
- Journal :
- Journal of Affordable Housing & Community Development Law
- Publication Type :
- Periodical
- Accession number :
- edsgcl.792400502