Author: Publisher:
ISBN:
Category :
Languages : en
Pages : 68
Book Description
Rohrabaugh V. United States of America
Author: Boyle V. United States of America
Author: Fleming V. United States of America
Author: United States of America V. Dunkel
Author: IRC §42: Low-Income Housing Credit
Author: U.S. Internal Revenue ServicePublisher: Lulu.com
ISBN: 0359517056
Category : Reference
Languages : en
Pages : 352
Book Description
The IRC ?42 Low Income Housing CredThe IRC ?42 Low Income Housing Credit Program was enacted by Congress as part of the Tax Reform Act of 1986 to encourage new construction and rehabilitation of existing buildings as low-income rental housing for households with income at or below specified income levels. Congress recognized that a private sector developer may not receive enough rental income from a low-income housing project to cover the costs of development and still provide a return to investors sufficient to attract the needed equity investment. The IRC ?42 program provides tax incentives for investors to make equity investments. In exchange for equity, investors receive tax credits and other tax benefits associated with ownership of the project to offset federal income taxes for a ten year period. These tax benefits, plus the possibility of cash proceeds from the eventual sale of the project, represent the investors' return on investment.
Estate of Moran V. United States of America
Author: U.S. Tax Cases
Author: Commerce Clearing HousePublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 1938
Book Description
1935-42 decisions originally reported currently in the Standard federal tax service, and 1941-42 also in the Federal estate and gift tax service, and 19 - in the Federal excise tax reports.
Internal Revenue Bulletin
Author: United States. Internal Revenue ServicePublisher:
ISBN:
Category : Internal revenue
Languages : en
Pages : 700
Book Description
Federal Estate and Gift Tax Reporter
Author: Commerce Clearing HousePublisher:
ISBN:
Category : Aesthetics
Languages : en
Pages : 632
Book Description
American Federal Tax Reports
Author: Publisher:
ISBN:
Category : Taxation
Languages : en
Pages : 2056
Book Description
Ser. 2 contains unabridged federal and state court decisions arising under the Federal tax laws and previously reported in Prentice-Hall federal taxes.