Code Section 1400N(c)(5)
| Code Section | Effective Date | Name of Act | Name of Provision |
|---|---|---|---|
| 1400N(c)(5) | 12/31/2011 | The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 | Low-income housing credit rules for buildings in Gulf Opportunity Zones |
Low-income housing credit rules for buildings in Gulf Opportunity Zones
Explanation of Provision
The provision extends the placed-in-service deadline (for one year) to December 31, 2011.
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