Federal housing law
26 C.F.R. §§ 1.42-0 through 1.42-19 — Treasury Regulations under IRC § 42 (Low-Income Housing Credit)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026
- Last updated
- 2026-07-29
- Contents
- 1 chapters · 20 sections
- Jurisdiction
- United States
Contents
-
▸ 26 C.F.R. §§ 1.42-0 through 1.42-19 — Treasury Regulations under IRC § 42 (Low-Income Housing …
Overview- § 1.42-0 Table of contents.
- § 1.42-1 Limitation on low-income housing credit allowed with respect to qualified low-income …
- § 1.42-3 Treatment of buildings financed with proceeds from a loan under an Affordable Housing…
- § 1.42-4 Application of not-for-profit rules of section 183 to low-income housing credit activ…
- § 1.42-5 Monitoring compliance with low-income housing credit requirements.
- § 1.42-6 Buildings qualifying for carryover allocations.
- § 1.42-8 Election of appropriate percentage month.
- § 1.42-9 For use by the general public.
- § 1.42-10 Utility allowances.
- § 1.42-11 Provision of services.
- § 1.42-12 Effective dates and transitional rules.
- § 1.42-13 Rules necessary and appropriate; housing credit agencies' correction of administrati…
- § 1.42-14 Allocation rules for post-2000 State housing credit ceiling amount.
- § 1.42-15 Available unit rule.
- § 1.42-16 Eligible basis reduced by federal grants.
- § 1.42-17 Qualified allocation plan.
- § 1.42-18 Qualified contracts.
- § 1.42-19 Average income test.
- § 1.42-1T Limitation on low-income housing credit allowed with respect to qualified low-income…