Acknowledgments
| Author | William F. Machen |
| Pages | ix-ix |
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Request your trial- The Rehabilitation Tax Credit
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- Dedication
- Acknowledgments
- Introduction
- The Substantial Rehabilitation Test and Timing Issues
- Availability of the Rehabilitation Tax Credit to Transferees
- Qualified Rehabilitation Expenditures
- Limitations on Use of the Rehabilitation Tax Credit for Property Used by Exempt Organizations or Governmental Units or Foreign Persons or Entities
- Tax-Exempt Use Property
- Allocations of Credits
- The Use of the Rehabilitation Tax Credit by Lessees
- Late Certification Issues
- Partnership and Partner Classification Issues
- Conclusion
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