Irc section 142
WebJan 1, 2024 · Internal Revenue Code § 142. Exempt facility bond Current as of January 01, 2024 Updated by FindLaw Staff Welcome to FindLaw's Cases & Codes, a free source of …
Irc section 142
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WebThis paragraph applies to any private activity bond which, when issued, purported to be a tax-exempt exempt facility bond described in a paragraph (other than paragraph (7)) of section 142 (a) or a qualified small issue bond. (5) Facilities required to be owned by governmental units or 501 (c) (3) organizations If— (A) WebQualified Residential Rental Project; In response to a ruling request under § 142 (d) of the Internal Revenue Code of 1986 that certain types of leases of certain units in a residential …
WebMEA 142-04-E 1 of 2 pages CITY OF NEW YORK DEPARTMENT OF BUILDINGS Pursuant to Administrative Code Section 27-131, the following equipment or material has been found acceptable for use in accordance with the Report of Materials and Equipment Acceptance (MEA) Division. Patricia J. Lancaster, F.A.I.A., Commissioner MEA 142-04-E WebFor purposes of this subparagraph, any reference to Form 1040 in §§ 1.4–2, 1.142–1, and 1.144–1 and this section shall also be deemed a reference to Form 1040W. ( ii ) Change of election to use Form 1040W.
WebTITLE 26—INTERNAL REVENUE CODE Act Aug. 16, 1954, ch. 736, 68A Stat. 3. The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095) with provisions of the Internal Revenue Code of 1939.No inferences, … WebIRC section 142(k) provides that for purposes of section 142(a)(13), a “qualified public educational facility” is a school facility which is: • Part of a public elementary or …
WebApr 4, 2024 · Rebecca has an in-depth understanding of IRS operations and tax issues relating to tax-advantaged bonds. Concentrations. Tax-exempt bonds. …
WebJan 1, 2024 · (B) qualified residential rental projects (as defined in section 142 (d) ), or (C) property which is to be substantially rehabilitated in a rehabilitation beginning within the 2-year period ending 1 year after the date of the acquisition of such property. (3) Certain property treated as new property. california drug treatment programsWebFor purposes of this subparagraph, any reference to Form 1040 in §§ 1.4–2, 1.142–1, and 1.144–1 and this section shall also be deemed a reference to Form 1040W. ( ii ) Change … california dsodWebThe project meets the minimum requirements of this subparagraph if 40 percent or more (25 percent or more in the case of a project described in section 142(d)(6)) of the residential … california dry winesWebqualified residential rental projects (as defined in section 142 (d) ), or I.R.C. § 145 (d) (2) (C) — property which is to be substantially rehabilitated in a rehabilitation beginning within the 2-year period ending 1 year after the date of the acquisition of such property. I.R.C. § 145 (d) (3) Certain Property Treated As New Property — california dshWebMay 3, 2012 · Section 1.42-18 (c) (1) of the proposed regulations defined the qualified contract formula used to compute the purchase price amount of the low-income housing building generally as: (1) The non low-income portion of the building for fair market value; plus (2) the low-income portion of the building for the low-income portion amount. coachwugangWebLow-Income Housing Credit. I.R.C. § 42 (a) In General —. For purposes of section 38, the amount of the low-income housing credit determined under this section for any taxable year in the credit period shall be an amount equal to—. I.R.C. § … california drywall patchWebView Title 26 on govinfo.gov; View Title 26 Section 1.42-18 PDF; These links go to the official, published CFR, which is updated annually. ... basis of depreciable property that is subject to section 168 and that is residential rental property for purposes of section 142(d) ... of this section, ... california dtfa e-file website