Novogradac Historic Rehabilitation Handbook
The 2017 edition of the Novogradac Historic Rehabilitation Handbook features an important discussion about Section 50(d) income and an entirely new chapter on practical solutions for challenges facing developers and investors.
Get the most current guidance on rehabilitating historic properties with the historic tax credit, including new sections about:
- Practical solutions for challenges facing developers and investors
- The proposed Historic Tax Credit Improvement Act
- Community Reinvestment Act considerations
- Costs incurred by previous owner
- Requirements and details of qualified leasehold improvement property
- Treasury Regulation Section 1.50-IT
- IRS Rev. Proc. 2014-12 and reasonable fees for HTC investments
- The effect of PATH Act of 2015 on tax credits that are twinned with the HTC
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