Bulletin No. 2001–51 December 17, 2001
ADMINISTRATIVE
Internal Revenue Bulletin 2001-51 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2001–75, page 590. Equity investment prior to new markets tax credit alloca- tion. An equity investment in an entity will be eligible to be designated as a qualified equity investment under section 45D(b)(1) of the Code if (1) the equity investment is made on or after April 20, 2001, (2) the entity in which the equity investment is made is certified by Treasury’s Community Develop
ment Financial Institutions Fund (CDFI Fund) as a qualified community development entity under section 45D(c)(1) before January 1, 2003, (3) the entity in which the equity investment is made receives notification of a credit allocation (with the actual receipt of such credit allocation contingent upon subsequently entering into an allocation agreement) from the CDFI Fund before January 1, 2003, and (4) the equity investment otherwise satisfies the requirements of section 45D.
December 17, 2001 2001–51 I.R.B.
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