Partnership Allocation of Selected Real Estate Tax Credits

Abrams, Howard

doi:10.2139/ssrn.1031765

Abstract

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Partnership Allocation of Selected Real Estate Tax Credits

Howard Abrams

Emory University School of Law

2007

Emory Public Law Research Paper No. 7-26
Emory Law and Economics Research Paper No. 7-22

Abstract:
There is surprisingly little material available that speaks to the proper allocation of tax credits within a partnership. This paper seeks to fill that gap, discussing both the general rule applicable to the allocation of tax credits as well as the special rule applicable to the allocation of investment tax credits including the rehabilitation tax credit. In addition, the application of tax credit recapture is considered including partnership transactions that can trigger credit recapture.

Number of Pages in PDF File: 11

Keywords: tax, partnership tax, tax credits

JEL Classification: K34

working papers series

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Date posted: November 22, 2007 ; Last revised: June 19, 2012

Suggested Citation

Abrams, Howard E., Partnership Allocation of Selected Real Estate Tax Credits (2007). Emory Public Law Research Paper No. 7-26; Emory Law and Economics Research Paper No. 7-22. Available at SSRN: http://ssrn.com/abstract=1031765 or http://dx.doi.org/10.2139/ssrn.1031765

Contact Information

Howard E. Abrams (Contact Author)

Emory University School of Law ( email )

1301 Clifton Road
Atlanta, GA 30322
United States