Historic Tax Credit:

IRS Guidance

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Regulations

Treasury Regulation Section 1.48-12
Internal Revenue Code and Treasury Regulations Regarding the Investment Tax Credit for Qualified Rehabilitation Expenditures

Internal Revenue Code Section 47
IRC §47 hosted on the Cornell Law School web site; the version is generated from the most recent official version made available by the US House of Representatives.

Private Letter Rulings

PLR 201120010 - Extension of time to make the election under § 1.48-4 to treat Tenant as having purchased Property
PLR 201119016 -Extension of time to make the election under § 1.48-4 to treat Tenant as having purchased Building
PLR 201119006 -Extension of time to make the election under § 1.48-4 to treat Tenant as having purchased Building
PLR 201103025 - Section 168; Modified Accelerated Cost Recovery System (MACRS)
PLR 201048019 - Extension of Time to File an Application for Certification of Historic Status
PLR 201045013 - Carryback of Unused Rehabilitation Tax Credits under Section 38(c)(4)
PLR 201008030 - Extension of Time to File an Application for Certification of Historic Status
PLR 200943001 - Extension of Time to File an Application for Certification of Historic Status
PLR 200926022 - 50 Percent Exception to the Definition of Tax-Exempt Use Property
PLR 200841003 - Tax-Exempt Use Property
PLR 200518016 - Exterior Stair Attached to Historic District Property
PLR 200408003 - Extension of Time to File an Application for Certification of Historic Status
PLR 200048032 - Ability to Take into Account Certain Expenditures Incurred with Respect to the Rehabilitation of Building

Revenue Procedures

Rev. Proc. 95-27 - Safe Harbor for Certain Structural Modifications

Revenue Rulings

Rev. Rul. 89-90 – Recapture Under Section 47 of the Code
Rev. Rul. 79-315 - Gross Income Under Section 61

Notices

Notice 2010-62: Interim Guidance under the Codification of the Economic Substance Doctrine and Related Provisions in the Health Care and Education Reconciliation Act of 2010 (September 13, 2010)

Chief Counsel Advice

CCA 201147024: Tax Treatment of Massachusetts State Tax Credits
CCA 200943034: Facade Easement; Section 170 - Charitable, etc., Contributions and Gifts
CCA 200943033: Facade Easement Contributions

CCA 200445046: Massachusetts Transferable Tax Credits (October 21, 2004)

CCA 200238041: Colorado Conservation Easement Credit (July 24, 2002)

CCA 200126005: Colorado Conservation Easement Credit (May 31, 2001)

Other

Rehabilitation Tax Credit — Market Segment Specialization Program

IRS Web Page: Rehabilitation Tax Credit - Real Estate Tax Tips

Forms

Form 3468 – Investment Credit

Form 3800 – General Business Credit

Form 4255 – Recapture of Investment Tax Credit