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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2014-3 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure establishes the requirements (the Safe Harbor) under which the Internal Revenue Service (the Service) will not challenge partnership allocations of § 47 rehabilitation credits by a partnership to its partners. The Treasury Department and the Service intend for the Safe Harbor to provide partnerships and partners with more predictability regarding the allocation of § 47 rehabilitation credits to partners of partnerships that rehabilitate certified historic structures and other qualified rehabilitated buildings.

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▸Contents — Internal Revenue Bulletin 2014-3
Internal Revenue Bulletin 2014-3

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