We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Real Estate & Passthrough Corner: Real Estate Finance Post-Tax Reform: New Markets Tax Credit, Rehabilitation Tax Credit and Qualified Opportunity Zones.
- Authors
Masterson, Brian S.; Lencz, Norman; Davidson, Christopher S.
- Abstract
The article offers information about real estate planning and passthrough entities in the U.S. Topics being presented include the introduction of the Tax Cuts and Jobs Act's new Code Section 1400Z , which provides for the deferral of gain when an amount equal to gain on sale is invested in a low income community or qualified opportunity zone, as well as details on rehabilitation tax credit and market tax credit.
- Subjects
UNITED States; TAX credits; PASS through entities; SUBCHAPTER S corporations; PUBLIC finance laws; TAX reform; BUSINESS partnerships; REAL property
- Publication
Journal of Passthrough Entities, 2018, Vol 21, Issue 3, p35
- ISSN
1099-7407
- Publication type
Article