Tax equity s704b capital accounts | Pivotal180

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This is a video from our online courses. We use our sample project to demonstrate 704b tax capital accounts with disproportionate allocations of tax attributes and cash distributions.
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Is this US only?

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Yes this is only relevant for US transactions

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If the capital account is negative, does the investor have to cure the deficit ? Or is it ok because the absolute taxable loss of $54.4m is inferior to the $60m capital invested ? @Pivotal180