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02642aam a2200325 i 4500 001 E24B84EA141211EF8F56A7732FECA4DB 003 SILO 005 20240517010047 008 240123t20232023ilu b 001 0 eng 020 $a 1639053921 020 $a 9781639053926 035 $a (OCoLC)1418756758 040 $a PQD $b eng $e rda $c PQD $d GZL $d CLU $d WLL $d SILO 043 $a n-us--- 050 4 $a KF6397 $b .M33 2023 100 1 $a Machen, William F., $e author. 245 14 $a The historic tax credit: $b a practitioner's guide to the technical tax issues / $c William F. Machen. 250 $a Second edition. 264 1 $a Chicago, Illinois : $b American Bar Association, Forum on Affordable Housing and Community Development, $c [2023] 300 $a ix, 132 pages ; $c 23 cm 504 $a Includes bibliographical references and index. 505 00 $t Index. $t The substantial rehabilitation test -- $t Placed-in-service and timing rules -- $t Availability of the historic tax credit to transferees -- $t Special issues in multi-owner and multiple-building historic tax credit projects -- $t Qualified rehabilitation expenditures -- $t Limitations on the use of the historic tax credit for property used by exempt organizations or governmental units or foreign persons or entities -- $t Partnership allocation and basis reduction rules -- $t How can lessees use the historic tax credit? -- $t Historic tax credit recapture rules -- $t How do the at-risk rules affect historic tax credit investments? -- $t Tax structuring issues : Historic Boardwalk Hall and other challenges to historic tax credit transactions -- $t Index. 520 $a "The Internal Revenue Code provisions relating to the historic tax credit are complex and present many traps for the unwary. This book will help owners, investors, syndicators, lenders, and their advisors navigate the technical provisions to structure a project that will comply with the IRS guidelines and appliable judicial decisions." -- $c back cover. 650 0 $a Rehabilitation investment tax credit $x Law and legislation $z United States. 650 0 $a Housing rehabilitation $x Law and legislation $x Law and legislation $z United States. 710 2 $a American Bar Association. $b Forum on Affordable Housing and Community Development Law, $e issuing body. 775 08 $i Revision of: $a Machen, William F. $t Rehabilitation tax credit. $d Chicago, Illinois : American Bar Association, Forum on Affordable Housing and Community Development Law, [2015] $z 9781634252201 $w (OCoLC)908250513 $w (OCoLC)908250513 941 $a 1 952 $l OVUX522 $d 20240517012652.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=E24B84EA141211EF8F56A7732FECA4DBInitiate Another SILO Locator Search