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.

Low income housing tax credit

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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.

Control, Copper, Copper (Nutrient), Bioavailability, Schistosomiasis, Clay soils

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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.

Russia, Evaluation, Design and construction, Architectural design, Skyscrapers, High rise buildings, Tall buildings

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