Low-Income Housing Limited Partnership

A limited partnership in which partners buy or construct housing for persons with low or moderate income such that their rent cannot exceed a certain amount. Because rent is controlled, cash flow from the investment is minimal; however, the United States provides tax credits on these partnerships for up to 150% of the amount invested. One thus invests in a low-income housing limited partnership for the cash flow from the tax credits, rather than from the investment itself. One may not sell one's interest in this type of partnership for 15 years.

单词	low-income housing limited partnership
释义	Low-Income Housing Limited Partnership Low-Income Housing Limited Partnership A limited partnership in which partners buy or construct housing for persons with low or moderate income such that their rent cannot exceed a certain amount. Because rent is controlled, cash flow from the investment is minimal; however, the United States provides tax credits on these partnerships for up to 150% of the amount invested. One thus invests in a low-income housing limited partnership for the cash flow from the tax credits, rather than from the investment itself. One may not sell one's interest in this type of partnership for 15 years.
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