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An Outline for the Prospective Buyer
Types of Subsidized Housing Programs
Points for the Investor
18 other sections not shown
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accelerated depreciation additional allocated amended amount annual apartment applicable approval basis builder capital contributions capital gain capital gains tax cash distributions cash flow certificate Class A Limited Commissioner contract corporation cost deductions Development dwelling unit excess Federal Housing Federal Housing Administration federal Income tax filed final endorsement financing funds housing project insured mortgage Internal Revenue Internal Revenue Service investment Investor Limited Partners issuer liability Limited Partnership Interests Managing General Partner maximum Memorandum ment monthly mortgage insurance mortgage loan mortgage note offer or sale OOO'OT OOO'OT ordinary income Original Limited Partner payable persons principal prior Private Placement Memorandum proceeds profits and losses proposed prospectus purchase pursuant real estate syndicate refinancing registration regulations Regulatory Agreement rehabilitation rules Section 236 sell statement subsidized housing tax bracket tax preference Income tax purposes taxable taxpayer tenants thereof tion transaction Village Company