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This page contains a single entry by Associate Editor published on June 8, 2010 5:15 PM.

IRS Releases RR-2010-16 Relating to the New Markets Tax Credit was the previous entry in this blog.

IRS Releases Notice 2010-47 Providing Guidance for Corporate Bond Weighted Average Interest Rates and Related Items is the next entry in this blog.

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IRS Releases RR-2010-17 Also Relating to the New Markets Tax Credit

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Associate Editor
on June 8, 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. 

It  will be published in Internal Revenue Bulletin 2010-26 on June 28.


Posted by Joshua Hock, Associate Editor, Wealth Strategies Journal

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