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Tax Audit - Rehabilitation Tax Credit Edition Ebook

Rehabilitation Tax Credit

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E-book Category: Business, Law
E-book Title: Tax Audit - Rehabilitation Tax Credit Edition
Book Description: TABLE OF CONTENTS

CHAPTER 1 -INTRODUCTION
General Background Regarding Credit 1-1
Background Regarding Philadelphia District Program 1-2
Legislative History 1-3
Passive Activity Rules 1-5

CHAPTER 2 CERTIFICATION PROCESS 2-1

CHAPTER 3 CERTIFICATION REQUIREMENTS Background 3-1
Certification Law Sections 3-3
Rules Applicable to Rehabilitations of Certified Historic Structures Certification Requirements 3-3
Certification Requirements and Rules for Certified Historic Structures 3-3
Court Cases 3-4

CHAPTER 4 NON-HISTORIC CREDITS
Background 4-1
Non-Historic Credits Law 4-2
Non-Certified Rehabilitations Must Be at the Location Where the Building Has Been Located Since Before 1936 4-3
Definition and Special Rules for "Physical Work on a Rehabilitation" and Adjoining Buildings Which Were Combined 4-3
Wall Retention Requirements for Non-Certified Rehabs 4-4
Court Cases 4-4

CHAPTER 5 PLACED IN SERVICE
Background 5-1
Placed in Service Law 5-2
When the Credit May Be Claimed 5-2
Court Case 5-2

CHAPTER 6 SUBSTANTIAL REHABILITATION Background 6-1
The Substantial Rehabilitation Test 6-1
The 60-Month Alternative Test Period 6-4
Multiple Overlapping Test Periods 6-4
Building Versus Site for Purposes of the Substantial Rehabilitation Test 6-5
Substantial Rehabilitation Test Law 6-6
Substantial Rehabilitation Requirements 6-7
Court Case 6-7

CHAPTER 7 BASIS REDUCTION REQUIRED
Background 7-1
Basic Reduction Law 7-1

CHAPTER 8 STRAIGHT LINE COST RECOVERY
Background 8-1
Straight Line Requirement Law 8-1
Court Cases 8-1

CHAPTER 9 CREDIT RECAPTURE ON DISPOSITION
Background 9-1
Credit Recapture Law 9-1
Credit Recapture Upon Disposition of Building/Rehabilitation 9-1
Court Case 9-1

CHAPTER 10 NO CREDIT FOR ACQUISITION COSTS
Background 10-1
Acquisition Cost Law 10-1

CHAPTER 11 ENLARGEMENT COSTS EXCLUDED
Background 11-1
Enlargement Expenditures Law 11-2

CHAPTER 12 SITEWORK EXPENDITURES EXCLUDED
Background 12-1
Sitework Expenditures Law 12-1

CHAPTER 13 PERSONAL PROPERTY EXCLUDED
Background 13-1
Personal Property Law 13-1
Court Cases, Revenue Rulings, and Senate Finance Committee Report 13-2
Court Cases 13-2
Revenue Rulings 13-2
Senate Finance Committee Report 13-3

CHAPTER 14 TAX EXEMPT USE PROPERTY
Background 14-1
Tax Exempt Use Law 14-3

CHAPTER 15 EXPENDITURES OF LESSEE
Background 15-1
Lessee Expenditures Law 15-1
Court Case 15-1

CHAPTER 16 CONSTRUCTION INTEREST & TAXES
Background 16-1
Construction Interest & Taxes Law 16-1

CHAPTER 17 PROGRESS EXPENDITURES
Background 17-1
Progress Expenditure Law 17-2

CHAPTER 18 FACADE EASEMENT
Background 18-1
Facade Easement Law 18-2
Court Case and Revenue Ruling 18-2
Court Case 18-2
Revenue Ruling 18-3

CHAPTER 19 DEVELOPER FEES
Background 19-1
Summary 19-6

CHAPTER 20 PASSIVE ACTIVITY RESTRICTIONS
Background 20-1
Passive Activity Provisions 20-1

CHAPTER 21 SYNOPSIS OF LOW INCOME HOUSING CREDIT PROVISIONS
Background 21-1
Provisions Regarding Low Income Housing 21-1
Income Targeting 21-1
Allowable Credit Percentages 21-2
When the Credit May Be Claimed 21-3
Effects of Federal Grants 21-3
Effects of Loans/Federal Subsidy 21-3
Recapture Provisions 21-4
State Housing Credit Ceiling 21-4
Low Income Housing Credit Claimed in Conjunction with the Rehabilitation Tax Credit 21-4

CHAPTER 22 CONSIDERATION OF PENALTIES
Background 22 - 1

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