Effective Date Issues Regarding Single Family Purchase Price Safe Harbors
This Hawkins Advisory relates to the release of Internal Revenue Service Revenue Procedure 2010-25, which provided updated safe harbor purchase price limits for single family qualified mortgage bonds. For what may be the first time since safe harbor limits have been provided, certain of these limits have decreased from the prior effective safe harbors, including the limit for “all other areas”.
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Hawkins Advisory on recently released proposed regulations: Preliminary Guidance to Opportunity Zone Investors
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