Historic Boardwalk Hall v. Commissioner: Implications for Investment in Tax Credit Transactions
November 13, 2012
Topics to be covered include: (i) The court's application of substance over form principles to partnership interests, (ii) The court's reliance on Castle Harbour and Virginia Historic; (iii) Implications for future cases under the economic substance doctrine; (iv) Potential impact beyond Historic Tax Credits – New Market Tax Credits and renewable; and potential for new IRS guidance.
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