IRS Publishes Safe Harbor for Monetizing Certain Tax Credits
By EsqSocial Corporation 08/01/14
Following Historic Boardwalk Hall LLC v. Commissioner, 694 F.3d 425 (3d Cir. 2012), which rejected a partnership's allocation of rehabilitation tax credits to a purported partner, the Internal Revenue Service (IRS) recently published Revenue...
By: Wilson Sonsini Goodrich & Rosati