The United States Treasury Department (“Treasury”) issued proposed regulations (Prop. Reg. §1.1400Z-2) (the “Proposed Regulations”) on October 19, 2018, under Section 1400Z-2 of the Internal Revenue Code, as amended, (the...more
11/8/2018
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Community Development ,
Economic Development ,
Internal Revenue Code (IRC) ,
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Proposed Regulation ,
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Real Estate Development ,
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Tax Cuts and Jobs Act ,
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U.S. Treasury