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.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.