Summary News Resources External Resources NMHC NAA Partnership Audit Reg Letter 8 11 17 Staff Resource Matthew Berger mberger@nmhc.org Topics related to Tax and Accounting Tax and Accounting Carried Interest Estate Tax and Stepped-Up Basis FIRPTA Business Interest Deductibility Like-Kind Exchanges Tax Depreciation Rules Low-Income Housing Tax Credit Middle-Income Housing Tax Credit Tax Reform Opportunity Zones