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421 a partial tax exemption for new multiple dwellings eligible projects new construction of multiple dwellings on lots which were vacant predominantly vacant or improved with a non conforming use three years prior to the start of construction. No deduction under section 162 relating to trade or business expenses shall be allowable at any time to the employer corporation a parent or subsidiary corporation of such corporation or a corporation issuing or assuming a stock option in a transaction to which section 424a applies with . Unwind get in the groove let loose 421 is tropicana evansvilles contemporary casino lounge and bar 421 is the perfect place for a rendezvous. 421 south la fayette park pl 421 is a condo in los angeles city ca 90057 this 1019 square foot condo sits on a 099 acre lot and features 2 bedrooms and 2 bathrooms. Special instructions special instructions on how to comply with 421 a rent approval and registration requirements for projects that received hpd notices of impending revocation in november 2016 or dof notices regarding potential suspension of 421 a benefits mailed in december 2016