IRS Rules and Regulations

Final Reguations Section 1.42 11 (11.1 KB)

Provision of Services

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Final Regulations Section 1.42 10 (21.1 KB)

Utility Allowances

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Final Regulations Section 1.42 13 (18.9 KB)

Rules Necessary and Appropriate; Housing Credit Agencies' Correction of Administrative Errors and Omissions

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Final Regulations Section 1.42 2 (18.1 KB)

Waiver of Requirement that an Existing Building Eligible for the Low-Income Housing Credit was Last Placed in Service More Than 10 Years Prior to Acquisition by the Taxpayer

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Final Regulations Section 1.42 3 (9.8 KB)

Treatment of Buildings Financed with Proceeds From a Loan Under an Affordable Housing Program Established Pursuant to Section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA)

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Final Regulations Section 1.42 4 (10.1 KB)

Application of Not-For-Profit Rules of Section 183 to Low-Income Housing Credit Activities

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Final Regulations Section 1.42 5 (29.0 KB)

Monitoring Compliance with Low-Income Housing Credit Requirements, Final Regulations 

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Final Regulations Section 1.42 6 (22.0 KB)

Buildings Qualifying for Carryover Allocations

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Final Regulations Section 1.42 8 (19.8 KB)

Election of Appropriate Percentage Month

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Final Regulations Section 1.42 9 (10.2 KB)

For Use by the General Public

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Final Regulations, Section 1.42 12 (10.0 KB)

Effective Dates and Transitional Rules

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Final Regulations, Section 1.42 14 (27.7 KB)

Allocation Rules for Post-1989 State Housing Credit Ceiling Amounts

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Final Regulations, Section 1.42 15 (15.9 KB)

Available Unit Rule

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Final Regulations, Section 1.42 16 (10.7 KB)

Eligible Basis Reduced By Federal Grants

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Final Regulations, Section 1.42 17 (12.8 KB)

Qualified Allocation Plan

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Final Regulations, Section 1.42 18 (220.6 KB)

Qualified Contracts 

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Final Rule, 7 CFR Parts 1924, 1930, And 1944 (6.3 MB)

FmHA Cost Containment and Vulnerability

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Passive Activity Loss Limitations – Developer Rule, Final And Temporary Regulations, Section 1.469 0, 1.469 2, And 1.469 2T (442.5 KB)

Monitoring Compliance with Low-Income Housing Credit Requirements

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Temporary Regulations Section 1.42 1T (44.9 KB)

Limitation on Low-Income Housing Credit Allowed with Respect to Qualified Low-Income Buildings Receiving Housing Credit Allocations From a State or Local Housing Credit Agency

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