United States: U.S. Tax Court Holds Bond Financing Costs Are Includible In LIHTC Basis - Holland & Knight

Credit: Mondaq- Published on March 26, 2024

A U.S. Tax Court decision entered on Feb. 20, 2024, in 23rd Chelsea Associates LLC v. Commissioner of Internal Revenue held that bond issuance and related financing costs incurred in connection with the development of a LIHTC project ...

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