2005 New Markets Tax Credit Handbook : 2005 Edition

"The new markets tax credit handbook provides a thorough explanation of the NMTC program's structure and crucial terms. It describes important statutory requirements, including those of a qualified equity investment and a qualified community development entity. The handbook also discusses credit recapture and the tax credit allocation process. Finally, the new markets tax credit handbook points out various issues and uncertainties that require resolution by the Internal Revenue Service. This, the 2004 edition is the fourth published edition of this book."Novogradac, Michael J. is the author of '2005 New Markets Tax Credit Handbook : 2005 Edition', published 2004 under ISBN 9780974285900 and ISBN 0974285900.