Rehabilitation Credit Allocated Over a 5-Year Period
other · IRS · Rule · Published 2020-09-18 · Effective 2020-09-18 · 85 FR 58266
Document
Document number
2020-20671
Federal Register citation
85 FR 58266
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2020-09-18
Effective date
2020-09-18
Treasury docket
TD 9915
Abstract
This document contains final regulations concerning the rehabilitation credit, including rules to coordinate the new 5-year period over which the credit may be claimed with other special rules for investment credit property. These final regulations affect taxpayers that claim the rehabilitation credit.