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Introduction

SECTION 9. COMPLIANCE

Internal Revenue Bulletin 2014-37 · 2026-10-03 edition · updated 2026-10-04 · United States

MONITORING RELIEF

.01 An Agency may extend the due date for its scheduled compliance reviews for up to one calendar year from the date of the building’s restoration and placement again into service.

.02 The extension permitted under section 9.01 of this revenue procedure does not extend the compliance monitoring deadlines for Owners in Major Disaster Areas. If an Agency discovers that an Owner has failed to comply with the rules of § 42 because of a Major Disaster, the Agency must report the noncompliance on Form 8823 and describe how the Major Disaster contributed to the noncompliance.

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▸Contents — Internal Revenue Bulletin 2014-37
Internal Revenue Bulletin 2014-37

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