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This page contains a single entry by Associate Editor published on June 15, 2010 5:27 PM.

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IRS Makes Ruling Relating to New Market Tax Credit

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Associate Editor
on June 15, 2010 TrackBacks (0) Comments (0)

Revenue Ruling 2010-17 provides that for purposes of determining the new markets tax credit allowable under § 45D, the amount of the qualified equity investment made by an LLC classified as a partnership includes cash from a recourse loan to the LLC that the LLC invests as equity in a qualified community development entity.


Posted by Joshua Hock, Associate Editor, Wealth Strategies Journal

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