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HTCC Publishes Safe Harbor Recommended Practices

Monday, April 20, 2015 - 7:00AM

The Historic Tax Credit Coalition (HTCC) published recommended practices for closing federal historic tax credit (HTC) investments intended to satisfy the requirements of Rev. Proc. 2014-12. Topics include the investor’s partnership interest, fees, lease terms, disproportionate distributions, investor’s capital contributions, flips, guarantees and options.
 

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