Page 371 - Small Business IRS Training Guides
P. 371
Objectives
At the end of this lesson, you will be able to:
• Determine the rehabilitation rules prior to the enactment of TCJA.
• Understand the application of the transition rule under the TCJA.
• Determine the credit allowable for rehabilitation projects that do not qualify under the transition rule.
Contents
Topic See Page
Overview ............................................................................................................................................................. 13402-1
Prior Tax Law ...................................................................................................................................................... 13402-3
New Tax Provision .............................................................................................................................................. 13402-6
Audit Considerations ........................................................................................................................................... 13402-7
Summary ............................................................................................................................................................. 13402-9
73233-102 13402-2 Tax Cuts and Jobs Act
