THOUGHT LEADERSHIP/ALERTS
Three Important Rules for Section 1603 Projects that Aren't Placed in Service in 2010
December 1, 2010
Novogradac Journal of Tax Credits
Author(s):
Forrest MilderFor this month’s Current, I have three short, but significant items for readers to remember: proving that construction has commenced, passing the 5 percent test, and the three-and-one-half-month rule for property delivered in 2011.
Originally published in the Novogradac Journal of Tax Credits. Reproduced by permission.
For this month’s Current, I have three short, but significant items for readers to remember: proving that construction has commenced, passing the 5 percent test, and the three-and-one-half-month rule for property delivered in 2011.
Originally published in the Novogradac Journal of Tax Credits. Reproduced by permission.
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