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Importance of 168(h)(6)(F)(ii) Election by Reznick Group NMTC Practice is a document available to read on EtoBox.

What is Importance of 168(h)(6)(F)(ii) Election about?

When a NMTC deal is paired with Historic Tax Credits (HTC), many new issues and considerations are added to what can already be a complex structure beset with tax issues. One of the additional issues that confront HTC structures is what is known as the Tax-Exempt Use Property rules under Internal Revenue Code (IRC) § 168(h). These rules might come into play, subject to certain criteria being met, when there is a Tax-Exempt Organization (TEO) with either ownership in the partnership that owns the historic pr

Author

Reznick Group NMTC Practice

Language

EN