Low-Income Housing Tax Credit Basics

Smith, Eric A.
May 2000
Journal of Financial Planning;May2000, Vol. 13 Issue 5, p114
Academic Journal
Explains the basics of the low-income housing tax credit program in the United States. Reason for the creation of low-income housing tax credits; Persons who should invest in the program; Overview of the design of low-income housing tax credit programs; Advantages and disadvantages of the program.


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