On December 30, 2013, the Internal Revenue Service issued its long-awaited historic rehabilitation tax credit guidance in the form of a Revenue Procedure that outlines a safe harbor for allocations of the...more
I. A Look Back At 2013 Tax Matters, “Gangnam Style” -
A. Some Random Observations.
- 1. When we penned last year’s Update for you, dear reader, this fair country of ours stood six feet from the edge of the “...more