Transcription of IRC §42, Low-Income Housing Credit
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IRC 42, Low-Income Housing Credit Revision Date - August 11, 2015. Note: This document is not an official pronouncement of the law or position of The National Register of Historic Places the Service and cannot be used, cited, or relied upon as such. This guide is current through the publication date. 1. Table of Contents IRC 42, Low-Income Housing Credit - Part I Introduction and Pre-Contact Analysis .. 10. Chapter 1 - Introduction .. 10. 10. Overview of the IRC 42 Program .. 10. State Housing Agency Responsibilities .. 13. IRS Responsibilities: Chief Counsel .. 15. IRS Responsibilities: LIHC Compliance Unit .. 15. IRS Responsibilities: Audits .. 16. Summary .. 16. Chapter 2 - Pre-contact Analysis .. 18. Introduction .. 18. 18. Form 8609, Low-Income Housing Credit Allocation and Certification .. 18. Form 8823, Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition .. 22. Form 8609-A, Annual Statement for Low-Income Housing Credit .. 23. Balance Sheet.
1 IRC §42, Low-Income Housing Credit Revision Date - August 11, 2015 . Note: This document is not an official pronouncement of the law or position of The National
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