Craig Rascoe

Craig Rascoe

Williams Mullen

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Revised Rev. Proc. 2014-12 Clarifies New Guidance on Rehabilitation Tax Credits

On January 9, 2014, the Internal Revenue Service (“IRS”) issued a revised version of previously released Rev. Proc. 2014-12, providing a safe harbor for the allocation of IRC Sec. 47 rehabilitation tax credits in tax credit...more

1/13/2014 - IRC IRS Property Tax Rehabilitation Benefits Repairs Tax Benefits

IRS Issues Long-Awaited Guidance Regarding the Allocation of Federal Rehabilitation Tax Credits

The Internal Revenue Service (“IRS”) recently issued guidance in Rev. Proc. 2014-12, providing a safe harbor for the allocation of IRC Sec. 47 rehabilitation tax credits in tax credit partnerships under IRC Sec. 704(b). The...more

1/3/2014 - IRS Rehabilitation Benefits Safety Precautions Tax Credits

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