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Introduction

SECTION 6. EFFECTIVE DATE

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

This revenue procedure is effective for allocations of § 47 rehabilitation credits made by a Partnership to its partners on or after December 30, 2013. If a Building was placed in service before December 30, 2013 and the Partnership and its partners satisfied all the requirements of the Safe Harbor provided in section 4 of this revenue procedure at the time the Building was placed in service and thereafter, the Service will not challenge the Partnership’s allocations of § 47 rehabilitation tax credits to Investors that are in accordance with § 704(b).

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

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