Document Type
Article
Publication Date
5-30-2016
ISSN
0270-5494
Publisher
Tax Analysts
Language
en-US
Abstract
This article analyzes the Federal income tax treatment of state incentive tax credits. It considers whether and when refundable credits should be included in income and discusses their appropriate character as capital gain or as ordinary income.
Recommended Citation
Alan L. Feld,
Federal Taxation of State Tax Credits
,
in
151
Tax Notes
1243
(2016).
Available at:
https://scholarship.law.bu.edu/faculty_scholarship/153
