New Markets Tax Credit Non-Real Estate Investments
other · IRS · Rule · Published 2012-09-28 · Effective 2012-09-28 · 77 FR 59544
Document
Document number
2012-23985
Federal Register citation
77 FR 59544
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2012-09-28
Effective date
2012-09-28
Treasury docket
TD 9600
Abstract
This document contains final regulations modifying the new markets tax credit program to facilitate and encourage investments in non-real estate businesses in low-income communities. The final regulations affect taxpayers claiming the new markets tax credit and businesses in low-income communities relying on the program.