William Fletcher Machen

The Historic Tax Credit

A Practitioner's Guide to the Technical Tax Issues, 2nd Edition

• Broschiertes Buch

Produktbeschreibung

"The Internal Revenue Code provisions relating to the historic tax credit are complex and present many traps for the unwary. This book will help owners, investors, syndicators, lenders, and their advisors navigate the technical provisions to structure a project that will comply with the IRS guidelines and appliable judicial decisions." --

Produktdetails

• Verlag: American Bar Association
• Seitenzahl: 142
• Erscheinungstermin: 18. Juni 2024
• Englisch
• Abmessung: 213mm x 142mm x 13mm
• Gewicht: 227g
• ISBN-13: 9781639053926
• ISBN-10: 1639053921
• Artikelnr.: 69993613

Autorenporträt

Mr. Machen is a tax lawyer specializing in real estate syndication and partnership matters. He has represented syndicators, investors, and developers for almost 50 years in numerous transactions involving the construction and/or rehabilitation of subsidized and conventionally financed multifamily residential projects, office buildings, shopping centers, and sport stadiums, as well as energy facilities. In addition to this book, he is the co-author of the BNA/Bloomberg Tax Management Portfolio on the Low-Income Housing Tax Credit and has been a frequent speaker over the years at industry seminars. He is a former director of the National Housing and Rehabilitation Association and received that organization's 2015 Vision Award for his contributions to affordable housing and community development. He also served as a director and committee chairman of the Historic Tax Credit Coalition and, together with other members of that organization, was actively involved in the negotiation of the IRS historic tax credit safe harbor in Revenue Procedure 2014-12. Mr. Machen currently is of counsel to the law firm of Holland & Knight, LLP where he was a partner for many years.