IRS and HUD Notices and Rulings

Announcement 91 112, Low Income Housing Credit (80.5 KB)

Correction of Form 8609 Instructions

Download PDF View PDF

Announcement 95 37 (777.8 KB)

Proposed Guidelines for Determining Whether Organizations Providing Housing are Described in Section 501(c)(3) of the Internal Revenue Code

Download PDF View PDF

Department Of Housing And Urban Development, Interim Rule (40.6 KB)

Combined Income and Rent - Federally Mandated Exclusions from Annual Income

Download PDF View PDF

Department Of Housing And Urban Development, Notice (388.6 KB)

Federally Mandated Exclusions From Income

Download PDF View PDF

Department Of Housing And Urban Development, Notice PIH 2002 22 (18.4 KB)

Units With Low-Income Housing Tax Credit Allocations Combined With Housing Choice Voucher Assistance Under the Tenant-Based and Project-Based Programs

Download PDF View PDF

Final Rule – 24 CFR Part 5, Subpart F, Section 5.609 (60.0 KB)

Department of Housing and Urban Development- Combined Income and Rent

Download PDF View PDF

IRS Advance Notice 88 116, Low Income Housing Tax Credit (12.9 KB)

Carryover of 1989 Credits for Certain Projects in Progress, Description of Construction, Reconstruction or Rehabilitation, and Placed in Service

Download PDF View PDF

IRS Advance Notice 88 91, Low Income Housing Tax Credit (22.9 KB)

Assignment of a Building Identification Number (BIN)

Download PDF View PDF

IRS Advance Notice 89 6, Low Income Housing Tax Credit (407.6 KB)

Utility Allowances, General Public Use Requirement, and Provision of Services

Download PDF View PDF

IRS Advance Revenue Procedure 91 7, Low Income Housing Credit (330.8 KB)

Election to Accelerate Low-Income Housing Credits Otherwise Allowable In Future Years

Download PDF View PDF

IRS Advance Revenue Ruling 92 40, Low Income Housing Credit (199.8 KB)

Post June 30, 1992 Allocations and Timing of the Verification of the 10% Carryover Qualification Test

Download PDF View PDF

IRS Notice 88 80, Low Income Housing Tax Credit (21.1 KB)

Determination of Income for Purposes of Section 42(g)(1)

Download PDF View PDF

IRS Notice 89 1, Low Income Housing Tax Credit (652.0 KB)

Election of Appropriate Percentage Month; Carryover of Post-1987 Low-Income Housing Credit Dollar Amounts

Download PDF View PDF

IRS Notice 94 60 (106.1 KB)

Obsolete Notices, Notice 89-1 and Notice 89-6

Download PDF View PDF

IRS Notice Of Proposed Rulemaking And Notice Of Public Hearing (20.5 KB)

Available Unit Rule

Download PDF View PDF

IRS Revenue Ruling 90 60, Low Income Housing Tax Credit (27.5 KB)

Bond Requirements When a Taxpayer Disposes of Interests in a Qualified Low-Income Building

Download PDF View PDF

IRS Revenue Ruling 91 38, Low Income Housing Credit (168.7 KB)

Frequently Asked Questions

Download PDF View PDF

IRS Technical Advice Memorandum 9528002 (31.1 KB)

Federally Subsidized Building**

Download PDF View PDF

Private Letter Ruling – LTR 9432006 (520.7 KB)

Dated May 6, 1994 - Administrative Errors and Correction*

Download PDF View PDF

Private Letter Ruling – LTR 9452030 (430.6 KB)

Dated September 30, 1994 - Single Room Occupancy Units Treated as a Separate Low-Income Unit*

Download PDF View PDF

Private Letter Ruling – LTR 9507003 (368.7 KB)

Dated November 3, 1994 - Administrative Errors and Correction*

Download PDF View PDF

Private Letter Ruling – LTR 9512012 (673.4 KB)

Dated December 23, 1994 - Administrative Errors and Correction*

Download PDF View PDF

Private Ruling 9538015 (17.4 KB)

Dated June 16, 1995 - Treatment of Adjusted Basis of Unit Occupied by Courtesy Officer*

Download PDF View PDF

Private Ruling 9606004 (15.8 KB)

Dated November 7, 1995 - Rejection of a Waiver Request of the Ten-Year Holding Period Requirement Under Section 42(d)(2)(B)(ii) of the Internal Revenue Code*

Download PDF View PDF

Private Ruling 9609028 (484.2 KB)

Dated November 30, 1995 - Administrative Errors and Correction*

Download PDF View PDF

Private Ruling 9611010 (17.1 KB)

Dated December 7, 1995 - Use of Federal Emergency Management Agency (FEMA) Grant Funds to Repair Flood Damaged Units*

Download PDF View PDF

Revenue Procedure 2007 54 (26.6 KB)

Process for Granting Temporary Relief from Certain Provisions of Section 42 of the Internal Revenue Code for Owners of Low-Income Housing Tax Credit Program Projects and Housing Credit Agencies in Major Disaster Areas (Supercedes Revenue Procedure 95-28)

Download PDF View PDF

Revenue Procedure 94 57 (18.3 KB)

Establishing the Gross Rent Floor for Rent-Restricted Units

Download PDF View PDF

Revenue Procedure 95 28 (20.7 KB)

Process for Granting Temporary Relief from Certain Provisions of Section 42 of the Internal Revenue Code for Owners of Low-Income Housing Tax Credit Program Projects and Housing Credit Agencies in Major Disaster Areas (Superseded by Revenue Procedure 2007-54)

Download PDF View PDF

Revenue Procedure 96 32 (27.9 KB)

Safe Harbor to Expedite Exemption Rulings for Low-Income Housing Providers

Download PDF View PDF

Revenue Ruling 2002 65 (12.3 KB)

Certain Rental Assistance Payments Not Treated as Grants With Respect to a Building or Its Operation Under Section 42(d)(5) of the Internal Revenue Code

Download PDF View PDF

Revenue Ruling 2002 9 (15.9 KB)

Capitalization of "Impact Fees" Incurred by Taxpayer in connection with the Construction of a New Residential Rental Building

Download PDF View PDF

Revenue Ruling 89 24, Exempt Facility Bonds; Low Income Housing Credit (464.0 KB)

Computing Income Limits Applicable to Exempt Facility Bonds Issued to Provide for Qualified Residential Rental Projects under Section 142 of the Code and to Low-Income Housing Credits under Section 42 of the Code

Download PDF View PDF

Revenue Ruling 90 89, Low Income Housing Credit (14.4 KB)

Satisfying the Minimum Set-Aside Requirements - Income Limitation Applicable to Unrelated Individuals Occupying a Low-Income Unit

Download PDF View PDF

Revenue Ruling 92 61, Low Income Housing Credit (19.4 KB)

Treatment of Unit Occupied by a Full-Time Resident Manager

Download PDF View PDF

Revenue Ruling 92 79, Low Income Housing Credit (35.0 KB)

Requirement to Enter into an "Extended Use Agreement" for Pre-1990 Allocation Projects Wishing to Receive Additional Housing Credit Allocations after December 31, 1989

Download PDF View PDF

Revenue Ruling 94 57 (22.4 KB)

Effects of Changes in Area Median Gross Income with respect to Tenant Qualification and Unit Availability

Download PDF View PDF

Revenue Ruling 95 49 (13.4 KB)

Effect a Tenant Exercising a Right of First Refusal, Suspending or Terminating the Provisions of an Extended Low-Income Housing Commitment, on such Extended Low-Income Housing Commitment's Satisfaction of Section 42(h)(6) of the Internal Revenue Code

Download PDF View PDF

Revenue Ruling 96 35 (12.4 KB)

Impact of Assistance Provided by the Federal Emergency Management Agency

Download PDF View PDF

Revenue Ruling 97 4 (18.7 KB)

Section 502(e)(3) of the Tax Reform Act of 1986 Does Not Prevent a Taxpayer from Claiming a Low-Income Housing Tax Credit Under Section 42 for a Building Whose Credit Period Begins After 1995

Download PDF View PDF

Rural Housing Service, Interim Final Rule (49.0 KB)

Rural Rental Housing (RRH) Service - Reforms Improving the Effectiveness of the Section 515 Rural Rental Housing Program

Download PDF View PDF

* A Private Letter Ruling is directed only to the taxpayer who requested it. Accordingly, a Private Letter Ruling cannot be cited as precedent. A Private Letter Ruling may provide some insight as to what the Internal Revenue Service’s position might be under similar facts and circumstances.

** A Technical Advice Memorandum is directed only to the taxpayer it addresses, and may not be used or cited as precedent. A Technical Advice Memorandum may provide some insight as to what the Internal Revenue Service’s position might be under similar facts and circumstances.