News & Analysis as of

Internal Revenue Service › Historical Landmarks

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
DarrowEverett LLP

Key Questions When Determining Eligibility for State Historic Tax Credits

DarrowEverett LLP on

Real estate developers have long had ample reasons to take on projects involving historic buildings, courtesy of Section 47 of the Internal Revenue Code of 1986. As amended, Section 47 (the “Code”) provides for a...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Preserving Texas History and the New Texas Premium Tax Credit

Mitchell, Williams, Selig, Gates & Woodyard,... on

Texas insurers may now be able to buy premium tax credits at a discount. In 2013, the 83rd Legislature established the Texas Historic Preservation Tax Credit Program, which allowed for companies engaged in restoration of...more

Wilson Sonsini Goodrich & Rosati

IRS Publishes Safe Harbor for Monetizing Certain Tax Credits

Wilson Sonsini Goodrich & Rosati on

Following Historic Boardwalk Hall LLC v. Commissioner, 694 F.3d 425 (3d Cir. 2012), which rejected a partnership's allocation of rehabilitation tax credits to a purported partner, the Internal Revenue Service (IRS) recently...more

3 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up Log in
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide