Novogradac Low-Income Housing Tax Credit Handbook

2018 Edition
Handbook LIHTC Handbook 2018 Edition

The 2018 edition of the Low-Income Housing Tax Credit Handbook is an essential resource for affordable rental housing owners, developers, managers and investors, and the professionals who counsel them. This authoritative guide provides a clear explanation of Internal Revenue Code Section 42 and examples of model transactions to illustrate complex concepts.

The 2018 edition features discussions about tax reform and its impact on the low-income housing tax credit including interactions with historic tax credits, the alternative minimum tax, the Base Erosion and Anti-Abuse Tax (BEAT), expansion of bonus depreciation and more.

This edition also include new sections about tenant income for rideshare drivers, annuities as assets and income for tenants, model units and low-income occupancy tests and tenant income certification effective dates for acquisition rehabilitation properties.

The 2018 edition of the Low-Income Housing Tax Credit Handbook is an essential resource for every active participant in the low-income housing tax credit market.

$765.00