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September 1, 2015
Periodical News Brief
The National Association of Home Builders (NAHB) Housing Credit Group released the study, “The Economic Impact of Repealing or Limiting Section 1301 Like-Kind Exchanges in Real Estate,” June 22. ...
March 1, 2014
Periodical News Brief
On Dec. 19, the Internal Revenue Service (IRS) released a draft audit technique guide (ATG) for the low-income housing tax credit (LIHTC) program. The guide was prepared to assist IRS examiners with auditing taxpayers, usually partnerships, owning IRC §42 lowincome housing projects ..
April 1, 2014
Periodical News Brief
The Low and Moderate Income Housing Act of 2014 (H.R. 4130), was introduced on Feb. 28. The bill would amend the Internal Revenue Code (IRC) to read that a property meets the requirements if 50 percent or more of the residential units in such property are both rent-restricted ...