Search results with tag "Low income housing credit"
IRC §42, Low-Income Housing Credit - IRS tax forms
www.irs.govThe IRC §42 Low Income Housing Credit Program was enacted by Congress as part of the Tax Reform Act of 1986 to encourage new construction and rehabilitation of existing buildings as low-income rental housing for households with income at or below specified income levels.
IRC §42, Low-Income Housing Credit
www.mhic.comRevised September 2014 1-1 Chapter 1 Introduction Introduction The IRC §42 Low Income Housing Credit Program was enacted by Congress as part of the Tax Reform Act of 1986 to encourage new construction and rehabilitation of
Form 8823 Low-Income Housing Credit Agencies Report of ...
www.irs.govForm 8823 (Rev. September 2015) Department of the Treasury Internal Revenue Service . Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition
Part I Section 42.--Low-Income Housing Credit (Also §§ 1 ...
www.irs.gov- 2 - for depreciation (1) used in common areas or (2) provided as comparable amenities to all residential rental units in the building. Section 42(d)(4)(C)(i) provides that the adjusted basis of …