Statements (14)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of the United States Internal Revenue Code
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:appliesTo |
gptkb:United_States_federal_income_tax
|
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
26 U.S.C. § 45D
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:provides |
tax credit for qualified equity investments in community development entities
|
| gptkbp:relatedTo |
community development
low-income communities |
| gptkbp:startDate |
2000
|
| gptkbp:title |
gptkb:New_Markets_Tax_Credit
|
| gptkbp:bfsParent |
gptkb:Community_Renewal_Tax_Relief_Act_of_2000
|
| gptkbp:bfsLayer |
7
|