federal_register: 2011-31169

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2011-31169 Targeted Populations Under Section 45D(e)(2) Rule This document contains final regulations relating to how an entity serving certain targeted populations can meet the requirements to be a qualified active low-income community business for the new markets tax credit. The regulations reflect changes to the law made by the American Jobs Creation Act of 2004. The regulations will affect certain taxpayers claiming the new markets tax credit. 2011-12-05 2011 12 https://www.federalregister.gov/documents/2011/12/05/2011-31169/targeted-populations-under-section-45de2 https://www.govinfo.gov/content/pkg/FR-2011-12-05/pdf/2011-31169.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations relating to how an entity serving certain targeted populations can meet the requirements to be a qualified active low-income community business for the new markets tax credit. The regulations reflect changes to... 1545-BE89

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