Example: tourism industry
Average Income Test Policy - novoco.com
Dec 31, 2021 · 2.02 Requirements for Income Averaging A. Income averaging will be limited to projects that reserve 100% of the total units to LIHTC affordability. B. Owners will be required to treat multi-building projects as one project (owners must check “yes” on line 8b of IRS Form 8609 and attach the required statement as outlined on the form’s
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