federal_register: 2020-09879

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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
2020-09879 Rehabilitation Credit Allocated Over a 5-Year Period Proposed Rule This document contains proposed 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 proposed regulations affect taxpayers that claim the rehabilitation credit. 2020-05-22 2020 5 https://www.federalregister.gov/documents/2020/05/22/2020-09879/rehabilitation-credit-allocated-over-a-5-year-period https://www.govinfo.gov/content/pkg/FR-2020-05-22/pdf/2020-09879.pdf Treasury Department; Internal Revenue Service 497,254 This document contains proposed 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 proposed...  

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