Internal Revenue Service Rules and Regulations

Election of Appropriate Percentage Month

Qualified Contracts 

Qualified Allocation Plan

Eligible Basis Reduced By Federal Grants

Available Unit Rule

Allocation Rules for Post-1989 State Housing Credit Ceiling Amounts

Effective Dates and Transitional Rules

Provision of Services

Utility Allowances

For Use by the General Public

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

Buildings Qualifying for Carryover Allocations

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

FmHA Cost Containment and Vulnerability

Monitoring Compliance with Low-Income Housing Credit Requirements

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

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

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)

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