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- Title
Tax Credit Transactions Corner.
- Authors
Kraus, Daniel L.
- Abstract
The article focuses on the amendment of the Low Income Housing Tax Credit (LIHTC) under Section 42 of the Internal Revenue Code of 1986 in the U.S. Topics discussed include analysis on the definition of substantial understatement penalty in various housing programs, operation of housing business under Section 8 of the U.S. Housing Act of 1937, and determination of state programs that will qualify for the 10-Year Rule exeption to facilitate the operation or development of affordable housing.
- Subjects
UNITED States; LOW-income housing credit; HOUSING Act of 1937 (U.S.); PUBLIC housing; PUBLIC housing planning &; development; INTERNAL revenue law; TAXATION
- Publication
Journal of Passthrough Entities, 2015, Vol 18, Issue 5, p45
- ISSN
1099-7407
- Publication type
Article