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Historic Rehabilitation Tax Credit Recapture Survey
Commissioned by The National Trust for Historic Preservation produced by Novogradac & Company LLP, the 28-page Historic Rehabilitation Tax Credit Recapture Survey reveals that historic tax credit transactions have experienced very low rates of recapture. The survey notes this is attributable to third-party investments, careful screening of properties, economies of scale and uniform practices, construction and lease-up borne by third parties and IRS guidance and enforcement.
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