Won-Han Cheng

Won-Han Cheng

K&L Gates LLP

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New Guidance on Historical Rehabilitation Credits May Indicate Tougher Safe Harbors for Other Investment Tax Credits in the Future

On December 30, 2013, the Internal Revenue Service (the “IRS”) released Revenue Procedure 2014-12, which sets out a new “safe harbor” for allocations of the historical rehabilitation credit (the “HRC”) among partners in a...more

1/15/2014 - Historical Rehabilitation IRS LLC Partnerships Safe Harbors Tax Credits

IRS Notice 2013-60 Clarifies Rules on Beginning of Construction

On September 20, 2013, the U.S. Department of the Treasury (“Treasury”) released Notice 2013-60, which clarifies in important ways the eligibility rules applicable to the investment tax credit (“ITC”) and production tax...more

9/25/2013 - American Taxpayer Relief Act Construction Contracts Investment Tax Credits IRS Production Tax Credit Tax Credits U.S. Treasury

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