Novogradac Low-Income Housing Tax Credit Handbook

2019 Edition
Handbook Novogradac Low-Income Housing Tax Credit Handbook 2019 Edition

The 2019 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 2019 edition features information and discussions on the Consolidated Appropriations Act, 2018, including the new average-income set-aside test, considerations and misconceptions about it and the average-income set-aside test’s interactions with other programs.

This edition also includes a new section about the 12.5 percent low-income housing tax credit (LIHTC) ceiling increase and updated sections about the rights of first refusal, credit percentage based on building type, cost segregation studies, approved methods for utility allowance and more.

The 2019 edition of the Low-Income Housing Tax Credit Handbook is an essential resource for every active participant in the LIHTC market.

Click Here for The Table of Contents >>>

 

$805.00