ISBN-13: 9781493520756 / Angielski / Miękka / 2013 / 48 str.
ISBN-13: 9781493520756 / Angielski / Miękka / 2013 / 48 str.
IRS and state HFAs administer the LIHTC program, the largest source of federal assistance for developing affordable rental housing. HFAs are allocated tax credits on a per capita basis and award them to developers. By acquiring project equity from developers, investors may become eligible for the credits, which offset federal tax liabilities.