Skip to content
ChatProjectCodes

Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2006-29 · 2026-10-03 edition · updated 2026-10-04 · United States

The purpose of this notice is to announce that the Treasury Department and Internal Revenue Service will amend § 1.45D–1 of the Income Tax Regulations to provide guidance on how an entity meets the requirements to be a qualified active low-income community business when its activities involve certain targeted populations under § 45D(e)(2) of the Internal Revenue Code. Taxpayers may rely on this notice until the regulations are issued.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2006-29
Internal Revenue Bulletin 2006-29

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.