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 , Limited Liability Company (LLC) , Partnerships , Safe Harbors , Tax Credits

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Won-Han Cheng

K&L Gates LLP

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Latest Posts › Limited Liability Company (LLC)

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

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