Introduction to the Basics
This course offers an overview of the Section 42 guide. We will cover the history of the Low Income Housing Tax Credit Program. We’ll detail specifics of calculating credits, the placed-in-service date and set-asides. We will also cover the process of overlaying other programs. Introduction to the Basics
Origin, Goals, Rules
The Players
The Placed in Service Date
Important Time Frames
Set-Asides
Calculating Credits
Overlaying Other Programs
Topic Test
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$69
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