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Prepared for distribution in connection
Procedures Under Section 236
Housing Goals and the National
1 other sections not shown
236 project adjusted basis annum approval assumed basic rent builders and investors capital gains tax carrying charges cash flow computed cooperative Corporation for Housing debt service depreciation deductions eligible equity investment exceed excess Federal funds housing project HUD's income limits interest rate interest reduction payments interest subsidy Internal Revenue Service land cost limited dividend limited partners limited partnership low and moderate low or moderate LPHC LPHC/lessor maximum method of accounting method of depreciation Milton Young moderate income housing mortgage insurance mortgagor N.Y. Law National Corporation National Housing Partnership nonprofit operating ordinary income organization packager partnership agreement PRACTISING LAW INSTITUTE project financed provisions purchase Real estate taxes realized receive rehabilitation rent supplement sale/leaseback Section 236 sponsor members sponsor's equity sponsor's yield tax abatement tax benefits tax exempt tax losses tax purposes tax savings tenants tion total project cost Urban Development Act York City