Historical Rehabilitation

News & Analysis as of

Historic Districts and Certificates of Appropriateness: Raleigh's Latest Land Use Soap Opera

A compelling land use row is well underway right here in Raleigh. It allows commentary over anything from aesthetics, to history and historical context, to equity and fairness, to neighborly (or unneighborly) behavior, to...more

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

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