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Novogradac Historic Rehabilitation Handbook
The 2020 edition of the Novogradac Historic Rehabilitation Handbook provides an overview of the historic tax credit (HTC) and delves into the intricacies of the program. This edition also features an important discussion about changes to the HTC as a result of the COVID-19 pandemic and provides many other timely updates throughout the book.
Get the most current guidance on rehabilitating historic properties with the HTC, including:
New sections about:
- The 2020 Coronavirus Aid Relief and Economic Security Act
- Combining HTCs with the opportunity zones incentive
- HTC equity funding
- Classifying, retaining and repairing windows
Updated sections about:
- Modifications to the 20 percent HTC
- Transition rule
- At-risk rules
- Material participation for real estate professionals
- Nonrefundable credits and carryback and carryforward provisions
- Qualified improvement property
- HTC recapture
- IRC Section 50(d) Income
- Partnership flip structure
- Exit strategies
- Partnership capital accounts under IRC Section 704(b)
- Methods of accounting for investments in operating/investment entities
- Accounting issues for leases
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