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The Impact Of The Tax Reform Act Of 1969 On The Supply Of Adequate Housing, Kenneth J. Guido, Jr.
The Impact Of The Tax Reform Act Of 1969 On The Supply Of Adequate Housing, Kenneth J. Guido, Jr.
Vanderbilt Law Review
Hidden by the storm surrounding the more controversial changes in the Tax Reform Act of 1969 are subtle alterations in the tax structure that may significantly affect the rate and nature of real estate development. The Tax Reform Act amended provisions of the Internal Revenue Code directly applicable to real estate investments,' purposefully redesigning them in the hope of stimulating the construction and rehabilitation of rental housing, particularly low-income housing. The changes in the basic tax structure relative to real estate investments are an attempt to continue a national policy established in 1949, that of providing a "decent home and …