Low-income housing tax credit basics and financing
Article Abstract:
IRC 42 has contained provisions for a low-income housing tax credit since 1986. This allows builders to claim a 30% credit on federally subsidized new buildings or older structures requiring renovation and a 70% credit on new, unsubsidized housing. In order to qualify, 20% of units must be rented to persons below 50% of the local median income level, or 40% of the units to persons below 60% of the local median income level. The reporting requirements are rigorous, and early sales where a substantial profit is realized will result in tax credit recapture with a resulting tax increase.
Publication Name: Real Estate Law Journal
Subject: Real estate industry
ISSN: 0048-6868
Year: 1993
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Absorption by clay suspensions
Article Abstract:
The toxic presence of copper absorbed onto fine clay particles is discussed. A flow system was used to measure the toxicity of copper-containing clay suspensions toward Biophalaria glabrata. Sediments involved in the experiment were commercial samples of kaolinite, montmorillonite, sand and bentonite. It was found that the freshwater snail toxicicty of fine kaolinite suspensions are higher compared to clay-free medium or similar suspensions of bentonite and montmorillonite.
Publication Name: Environmental Science & Technology
Subject: Science and technology
ISSN: 0013-936X
Year: 1993
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Mother Russia's motley crew
Article Abstract:
A formerly Soviet city has a grim architectural legacy, with concrete-block housing, huge public buildings and monuments to Communist heroes as also the irony of a Tsarist compound including the Kazan Cathedral and the residence of the leader of the officially atheist state. Investment banks occupy Communist monoliths and commercial showrooms are built next to Communist propaganda agencies, reformed as government owned media organs.
Publication Name: I.D.
Subject: Business
ISSN: 0894-5373
Year: 2006
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