Homeowners Associations
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.528-1 Homeowners associations.
- § 1.528-2 Organized and operated to provide for the acquisition, construction,…
- § 1.528-3 Association property.
- § 1.528-4 Substantiality test.
- § 1.528-5 Source of income test.
- § 1.528-6 Expenditure test.
- § 1.528-7 Inurement.
- § 1.528-8 Election to be treated as a homeowners association.
- § 1.528-9 Exempt function income.
- § 1.528-10 Special rules for computation of homeowners association taxable income and tax.
Get a plain-English answer with a citation back to this text.
Ask AI about this code