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INCOME TAX

Internal Revenue Bulletin 1999-38 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Rul. 99–39, page 424. Low-income housing tax credit. Certain rental assistance payments made to a building owner on behalf of, or in respect to, a tenant under the Housing Opportunities for Persons With AIDS program are not grants made with respect to a building or its operation under section 42(d)(5) of the Code.

T.D. 8838, page 424. Final regulations under sections 1275 and 1286 of the Code relate to the federal income tax treatment of inflation-indexed debt instruments.

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▸Contents — Internal Revenue Bulletin 1999-38

Internal Revenue Bulletin 1999-38

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