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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2005-28 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure establishes a safe harbor under which housing credit agencies and project owners may meet the requirements of § 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 (commitments).

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▸Contents — Internal Revenue Bulletin 2005-28
Internal Revenue Bulletin 2005-28

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