federal_register: 2020-20671

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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
2020-20671 Rehabilitation Credit Allocated Over a 5-Year Period Rule 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. 2020-09-18 2020 9 https://www.federalregister.gov/documents/2020/09/18/2020-20671/rehabilitation-credit-allocated-over-a-5-year-period https://www.govinfo.gov/content/pkg/FR-2020-09-18/pdf/2020-20671.pdf Treasury Department; Internal Revenue Service 497,254 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... 1545-BP56

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