Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 42.—Low-Income Housing Credit
Internal Revenue Bulletin 2005-28 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.42–14: Allocation rules for post-1989 State housing credit ceiling amounts.
Guidance is provided to state housing credit agencies of qualified states that request an allocation of unused housing credit carryover under section 42(h)(3)(D) of the Internal Revenue Code. See Rev. Proc. 2005-36, page 78.
26 CFR 1.42–5: Monitoring compliance with low- income housing credit requirements.
A safe harbor is provided under which housing credit agencies and project owners may meet the requirements of section 42(h)(6)(B)(i) of the Internal Revenue Code as described in Q&A-5 of Rev. Rul. 2004–82, 2004–35 I.R.B. 350, concerning extended low-income housing commitments. See Rev. Proc. 2005-37, page 79.
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