Tax Provisions Affecting Low-Income Rental Housing

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Excerpt from Tax Provisions Affecting Low-Income Rental Housing: Scheduled for Hearings Before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means on March 2-3, 1988The Subcommittee on Select Revenue Measures of the House Committee on Ways and Means has scheduled hearings on March 2-3, 1988, on tax provisions affecting low-income rental housing. This pamphlet, 1 prepared by the staff of the Joint Committee on Taxation, provides a description of present-law tax provisions and a discussion of the tax issues relating to low-income housing.The first part of the pamphlet is a summary. The second part de scribes the present-law tax credit for low-income housing, the 1987 proposed amendments to the credit (h.r. 3545), m issues related to the credit and proposed changes, and the passive loss rules relating to low-income rental housing. The third part describes the provi sions of hr. 3663 (the low-income Housing Tax Act), introduced by Congressmen Rangel and Frank, as well as issues related to the bill.About the PublisherForgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.comThis book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully, any imperfections that remain are intentionally left to preserve the state of such historical works.