26 C.F.R. §§ 1.42-0 through 1.42-19 — Treasury Regulations under IRC § 42 (Low-Income…
26 C.F.R. §§ 1.42-0 through 1.42-19 — Treasury Regulations under IRC § 42 (Low-Income Housing Credit) · 2026 edition · updated 2026-07-29 · United States
Official source: eCFR (ecfr.gov), title 26 at issue date 2026-07-24 (up to date as of 2026-07-27; retrieved 2026-07-28).
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Ask AI about this code▸ Contents — 26 C.F.R. §§ 1.42-0 through 1.42-19 — Treasury Regulations under IRC § 42 (Low-Income Housing Credit)
26 C.F.R. §§ 1.42-0 through 1.42-19 — Treasury Regulations under IRC § 42 (Low-Income Housing Credit)
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▸ 26 C.F.R. §§ 1.42-0 through 1.42-19 — Treasury Regulations und…
Overview- § 1.42-0 Table of contents.
- § 1.42-1 Limitation on low-income housing credit allowed with …
- § 1.42-3 Treatment of buildings financed with proceeds from a …
- § 1.42-4 Application of not-for-profit rules of section 183 to…
- § 1.42-5 Monitoring compliance with low-income housing credit …
- § 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 agen…
- § 1.42-14 Allocation rules for post-2000 State housing credit …
- § 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…