Housing Pioneers v. Commissioner
United States Tax Court
P is a California nonprofit corporation. Its stated purpose is to provide innovative and affordable housing for low income people, handicapped persons, and pre-and post-incarcerated persons.
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P is a California nonprofit corporation. Its stated purpose is to provide innovative and affordable housing for low income people, handicapped persons, and pre-and post-incarcerated persons. P intends to act as a co-general partner in for-profit limited partnerships which own residentially developed real estate which is to be used as low income housing and which will qualify for the general business credit under I.R.C. secs. 42 and 38. By P's acting as co-general partner, the limited partnerships expect to become entitled to a State property tax reduction under sec. 214(g) of the California…
1Opinion of the Court
HOUSING PIONEERS, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Housing Pioneers v. Commissioner
Docket No. 9018-91X
United States Tax Court
T.C. Memo 1993-120; 1993 Tax Ct. Memo LEXIS 118; 65 T.C.M. (CCH) 2191;
March 29, 1993, Filed
P is a California nonprofit corporation. Its stated purpose is to provide innovative and affordable housing for low income people, handicapped persons, and pre-and post-incarcerated persons. P intends to act as a co-general partner in for-profit limited partnerships which own residentially developed real estate which is to be used as low income…
2Cases cited11 opinions
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- Est of Hawaii v. CommissionerUnited States Tax Court · 1979
6 more not listed; retrieve them via the Exa API.
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