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E that no more than $3,000,000 of Special Consideration Credit is claimed per year for a single project. Assignment of the Credit A qualified taxpayer may assign all or a portion of its credit to any assignee. The credit assignment cannot be revoked, but an assignee may subsequently reassign a credit, or any portion of an assigned credit, to one or more assignees. Both the initial assignment of the Historic Preservation Credit by the qualified taxpayer to the first assignee(s) and the subsequen.

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Keywords relevant to Form 3614

  • iit
  • SSN
  • 2011
  • unitary
  • Preapproval
  • carryforward
  • irc
  • HPS
  • TPS
  • FederalEmployerIdentificationN
  • htm
  • orTRNumber
  • carryover
  • reassignee
  • 2008
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