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Rehabilitation Tax Credit Edition

TABLE OF CONTENTS

  • CHAPTER 1 -INTRODUCTION
    • General Background Regarding Credit 1-1
    • Background Regarding Philadelphia District Program 1-2
    • Legislative History 1-3
    • Passive Activity Rules 1-5
  • CHAPTER 2 CERTIFICATION PROCESS 2-1
  • CHAPTER 3 CERTIFICATION REQUIREMENTS Background 3-1
    • Certification Law Sections 3-3
    • Rules Applicable to Rehabilitations of Certified Historic Structures Certification Requirements 3-3
    • Certification Requirements and Rules for Certified Historic Structures 3-3
    • Court Cases 3-4
  • CHAPTER 4 NON-HISTORIC CREDITS
    • Background 4-1
    • Non-Historic Credits Law 4-2
    • Non-Certified Rehabilitations Must Be at the Location Where the Building Has Been Located Since Before 1936 4-3
    • Definition and Special Rules for "Physical Work on a Rehabilitation" and Adjoining Buildings Which Were Combined 4-3
    • Wall Retention Requirements for Non-Certified Rehabs 4-4
    • Court Cases 4-4
  • CHAPTER 5 PLACED IN SERVICE
    • Background 5-1
    • Placed in Service Law 5-2
    • When the Credit May Be Claimed 5-2
    • Court Case 5-2
  • CHAPTER 6 SUBSTANTIAL REHABILITATION Background 6-1
    • The Substantial Rehabilitation Test 6-1
    • The 60-Month Alternative Test Period 6-4
    • Multiple Overlapping Test Periods 6-4
    • Building Versus Site for Purposes of the Substantial Rehabilitation Test 6-5
    • Substantial Rehabilitation Test Law 6-6
    • Substantial Rehabilitation Requirements 6-7
    • Court Case 6-7
  • CHAPTER 7 BASIS REDUCTION REQUIRED
    • Background 7-1
    • Basic Reduction Law 7-1
  • CHAPTER 8 STRAIGHT LINE COST RECOVERY
    • Background 8-1
    • Straight Line Requirement Law 8-1
    • Court Cases 8-1
  • CHAPTER 9 CREDIT RECAPTURE ON DISPOSITION
    • Background 9-1
    • Credit Recapture Law 9-1
    • Credit Recapture Upon Disposition of Building/Rehabilitation 9-1
    • Court Case 9-1
  • CHAPTER 10 NO CREDIT FOR ACQUISITION COSTS
    • Background 10-1
    • Acquisition Cost Law 10-1
  • CHAPTER 11 ENLARGEMENT COSTS EXCLUDED
    • Background 11-1
    • Enlargement Expenditures Law 11-2
  • CHAPTER 12 SITEWORK EXPENDITURES EXCLUDED
    • Background 12-1
    • Sitework Expenditures Law 12-1
  • CHAPTER 13 PERSONAL PROPERTY EXCLUDED
    • Background 13-1
    • Personal Property Law 13-1
    • Court Cases, Revenue Rulings, and Senate Finance Committee Report 13-2
    • Court Cases 13-2
    • Revenue Rulings 13-2
    • Senate Finance Committee Report 13-3
  • CHAPTER 14 TAX EXEMPT USE PROPERTY
    • Background 14-1
    • Tax Exempt Use Law 14-3
  • CHAPTER 15 EXPENDITURES OF LESSEE
    • Background 15-1
    • Lessee Expenditures Law 15-1
    • Court Case 15-1
  • CHAPTER 16 CONSTRUCTION INTEREST & TAXES
    • Background 16-1
    • Construction Interest & Taxes Law 16-1
  • CHAPTER 17 PROGRESS EXPENDITURES
    • Background 17-1
    • Progress Expenditure Law 17-2
  • CHAPTER 18 FACADE EASEMENT
    • Background 18-1
    • Facade Easement Law 18-2
    • Court Case and Revenue Ruling 18-2
    • Court Case 18-2
    • Revenue Ruling 18-3
  • CHAPTER 19 DEVELOPER FEES
    • Background 19-1
    • Summary 19-6
  • CHAPTER 20 PASSIVE ACTIVITY RESTRICTIONS
    • Background 20-1
    • Passive Activity Provisions 20-1
  • CHAPTER 21 SYNOPSIS OF LOW INCOME HOUSING CREDIT PROVISIONS
    • Background 21-1
    • Provisions Regarding Low Income Housing 21-1
    • Income Targeting 21-1
    • Allowable Credit Percentages 21-2
    • When the Credit May Be Claimed 21-3
    • Effects of Federal Grants 21-3
    • Effects of Loans/Federal Subsidy 21-3
    • Recapture Provisions 21-4
    • State Housing Credit Ceiling 21-4
    • Low Income Housing Credit Claimed in Conjunction with the Rehabilitation Tax Credit 21-4
  • CHAPTER 22 CONSIDERATION OF PENALTIES
  • Background 22 - 1

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Sacrifice is not limited to our men and women in uniform.  Children, spouses and families of military personnel are deprived of special times while their loved ones are deployed far from home.  Even when hostilities subside, they often remain separated – sometimes for years!
 
With all of the conflicts taking place around the world, the children, especially, are often focused on a theatre of battle where their mother or father is serving.  No one can take the place of the children’s parents, but everyone can make a difference in their lives.  The children and family members left behind need our support now more than ever.
 
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