[PDF.46xj] The Rehabilitation Tax Credit: A Practitioner's Guide to the Technical Issues

The Rehabilitation Tax Credit: A Practitioner's Guide to the Technical Issues

[PDF.cs65] The Rehabilitation Tax Credit: A Practitioner's Guide to the Technical Issues

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 | #572489 in Books |  2016-02-07 | Original language:English | PDF # 1 |  9.05 x.28 x6.34l,.0 | File type: PDF | 50 pages

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Section 47 of the Internal Revenue Code of 1986, as amended (the “Code”), allows taxpayers to claim a credit (the “Rehabilitation Tax Credit”) for certain expenses incurred in connection with the rehabilitation of older or historic buildings. The amount of the credit is 20 percent of the “qualified rehabilitation expenditures” incurred in connection with a “certified rehabilitation” of a “certified historic structure&...

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