INCOME TAX
Internal Revenue Bulletin 2019-11 · 2026-10-03 edition · updated 2026-10-04 · United States
T.D. 9848, page 897. These final regulations address the compliance-monitoring duties of a state or local housing credit agency under section 42 of the Internal Revenue Code. The final regulations revise and clarify certain rules relating to the requirement to conduct physical inspections and review of low-income certifications under § 1.42–5.
Finding Lists begin on page ii.
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