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Introduction

SECTION 4. NUMBER OF LOW-

Internal Revenue Bulletin 2016-11 · 2026-10-03 edition · updated 2026-10-04 · United States

INCOME UNITS FOR INSPECTION AND LOW-INCOME CERTIFICATION REVIEW

The minimum number of low-income units for which an Agency must conduct on-site inspections and low-income certi

Bulletin No. 2016–11 435 March 14, 2016

fication review is the lesser of (1) or (2) below—

(1) 20 percent of the low-income units

in the low-income housing project, rounded up to the nearest whole number of units, or (2) the Minimum Unit Sample Size set

forth in the following Low Income Housing Credit Minimum Unit Sample Size Reference Chart:

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▸Contents — Internal Revenue Bulletin 2016-11
Internal Revenue Bulletin 2016-11

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