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IRC §42, Low-Income Housing Credit - IRS tax forms

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.

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 existing buildings as low-income rental housing for households with income at or below specified income levels.

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Transcription of IRC §42, Low-Income Housing Credit - IRS tax forms

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