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801, 2015

New Place in U.S. Code for The National Historic Preservation Act

By |January 8th, 2015|Preservation50|0 Comments

The National Historic Preservation Act (NHPA) has a new location in United States Code!

On December 19, 2014, the NHPA shifted from title 16 to title 54 of U.S. Code. The bulk of the Act has not been altered, although some organizational changes have been made. In addition, with the new location for the NHPA […]

2107, 2014

IRS Publishes HTC Safe Harbor

By |July 21st, 2014|Blog|0 Comments

As one of its last items of business in 2013, the IRS released its long-awaited Revenue Procedure addressing Historic Tax Credits on December 30 (Revenue Procedure 2014-12, 26 C.F.R. § 601.105). The Rev Proc “establishes the requirements (the Safe Harbor) under which the [IRS] will not challenge partnership allocations of § 47 rehabilitation […]