LIHTC

IRS Guidance

Compliance

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Home / Low Income Housing / Lihtc

Low-Income Housing Tax Credit:

IRS Guidance

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Private Letter Rulings

2008

PLR 200821029 - Extension of Time to file Form 8693, Low-Income Housing Disposition Bond
PLR 200821028 - Extension of Time to file Form 8693, Low-Income Housing Disposition Bond
PLR 200821027 - Extension of Time to file Form 8693, Low-Income Housing Disposition Bond
PLR 200820011 - Energy Credits and Tax-Exempt Bond Financed Affordable Housing Projects
PLR 200807010 - Extension of time granted for making election under Section 42(g)(1)(A)

2007

PLR 200738002 - Complete redemption of private activity bonds terminates qualified project period
PLR 200737011 - Extension of Time Granted to Make the Election under Section 42(g)(1)(B)
PLR 200731001 - IRS Grants an Extension of Time to Make an Election Under Section 42(g)(1)
PLR 200728043 - IRS Waives 10-year Holding Period for Existing Buildings
PLR 200728007 - Extension of Time Granted to Post Disposition Bonds Pursuant to Section 42(j)(6)
PLR 200728002 - IRS Waives 10-year Holding Period for Existing Buildings
PLR 200725019 - Corporate restructuring will not result in a recapture of low-income housing tax credits
PLR 200725004 - Extension of time granted for filing carryforward election for unused private activity bond volume cap
PLR 200703024 - Tenant's Right of First Refusal under § 42(i)(7)
PLR 200702029 - Extension of time to make an election under § 42(g)(1)

2006

PLR 200652015 - Requirement of 10-year holding period for low-income housing credit satisfied
PLR 200645014 - Waiver of 10-year holding period requirement of §42(d)(2)(B)(ii)
PLR 200617003 - No Recapture on Disposition Where Bond Posted
PLR 200614019 - Restrictions on Existing Buildings
PLR 200607013 - Waiver of 10-year holding period requirement of §42(d)(2)(B)(ii)
PLR 200605004 - Date Property is Placed in Service
PLR 200604012 - No Recapture on Disposition Where Bond Posted
PLR 200604011 - No Recapture on Disposition Where Bond Posted
PLR 200603008 - Extension of Time to Elect to Post Surety Bond in order to Avoid Recapture
PLR 200601021 - Ownership by Two Partnerships of a Qualified Residential Rental Project under Section 142

2005

PLR 200551014 -Extension of time to elect under §42(g)(1)
PLR 200539003 - Below-Market Housing Authority Loan Funded with Savings from Housing Bond Refunding
PLR 200521022 - Extension of time to elect under §42(g)(1)
PLR 200519031- Set Aside Requirement; Qualified Low-Income Housing Project; Scattered Site Projects
PLR 200519028-Federally Subsidized Buildings - Below Market Federal loans under Section 42(i)(2)(D)
PLR 200518016-Rehabilitation Tax Credit
PLR 200517029- Waiver of 10-year holding period requirement of §42(d)(2)(B)(ii) granted
PLR 200515016-Waiver of 10-year holding Period Requirement Under Section 42(d)(2)(B)(ii)
PLR 200508009-10-year holding Period Requirement Under Section 42(d)(2)(B)(ii)
PLR 200505017 -Extension of time to elect under §42(f)(1) and §42(g)(1)
PLR 200502046 -Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt)
PLR 200502019-Transfers of 99 Percent Partnership Interest

2004

PLR 200450029 -Extension of Time to file Volume Cap Carryforward Election under IRC §146(f)
PLR 200445015 -Transfer of interests in partnerships under §42(j)(1)
PLR 200431010 - Extension of time to elect under §42(i)(2)(B) granted
PLR 200426018 - Section 47 Historic Rehabilitation Tax Credit
PLR 200425045 -Extension of Time to Make an Election under § 42(g)(1)
PLR 200423020 -Waiver of 10-year holding Period Requirement Under Section 42(d)(2)(B)(ii)
PLR 200419029 - Extension of Time to Make an Election under Section 42(g)(1)
PLR 200419016 -Correcting Administrative Error under Section 42(n)(4)
PLR 200414006 -Section 47 Historic Rehabilitation Tax Credit
PLR 200414005 -Section 47 Historic Rehabilitation Tax Credit
PLR 200409016 -Passive Activity Losses and Credits Limited
PLR 200408003 -Section 47 Historic Rehabilitation Tax Credit
PLR 200406022 -Section 168 Accelerated Cost Recovery System

2003

PLR 200351024 -State Low Income Housing Tax Credit
PLR 200348002 -State Historic Rehabilitation Tax Credit Deduction under Section 164
PLR 200348017 - Extension of time to File Form 8693, Low-Income Housing Disposition Bond
PLR 200348018 - Extension of time to File Form 8693, Low-Income Housing Disposition Bond
PLR 200345022 -Corporate leases of units in residential rental project under § 142D
PLR 200345004 -Carryforward Election of Unused Private Activity Bond Volume Cap
PLR 200340005 - Redemption of tax-exempt bonds under §42(h)(4)(B)
PLR 200339022 -Student Exceptions under IRC Section 42(i)(3)(D)
PLR 200339005 -Request for Extension of Time to File Application for Certification of Historic Status
PLR 200335030 -Purchaser of Rehabilitated Condominium Building Can Treat it as a Separate New Building under Section 42(e)(1)
PLR 200334011 -Redemption of Tax-Exempt Bonds under §42(h)(4)(B)
PLR 200333016 -Extension of Time to File Application for Certification of Historic Status
PLR 200333011 -Extension of Time to Elect under §42(f)(1)
PLR 200331008 -IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose
PLR 200331007 -IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose
PLR 200331006 -IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose
PLR 200331005 -IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose
PLR 200330023 -Extension of Time to Make an Election under § 42(g)(1)
PLR 200328023 -Extension of Time to File Application for Certification of Historic Status
PLR 200324042 -Project Financed with Tax-Exempt Bonds
PLR 200324025 -Project Financed with Tax-Exempt Bonds
PLR 200319003 -Extension of Time to Make an Election Under § 42(g)(1)
PLR 200309009 -Recession of Quit Claim Deed Nullifies New Placement in Service
PLR 200305015 -Sections 42 and 263A – Interest Capitalized Under Substituted Costs Included in Eligible Basis
PLR 200304015 - Project Financed with Tax-Exempt Bonds

2002

PLR 200252001 -Arbitrage Section 148
PLR 200248002 -Two-Year Spending Exception to Arbitrage Rebate Requirement under §148(f)(4)(C)
PLR 200248003 - Carryforward Election of Unused Private Activity Bond Volume Cap under §146(f)
PLR 200235018 - Foreclosure of Purchase-Money Debt under § 42(d)(2)
PLR 200234005 -Buildings Financed with Tax-Exempt Bonds under Section 42(h)(4)(B)
PLR 200234010 - Transfer of Bare Legal Title under Section 42(j)
PLR 200234011 - Transfer of Bare Legal Title under Section 42(j)
PLR 200233013 -Transfer of Bare Legal Title under Section 42(j)
PLR 200233014 -Transfer of Bare Legal Title under Section 42(j)
PLR 200233015 -Transfer of Bare Legal Title under Section 42(j)
PLR 200232002 -Carryforward Election of Unused Private Activity Bond Volume Cap
PLR 200232018-Transfer of Bare Legal Title and Recapture under Section 42(j)
PLR 200232019 -Transfer of Bare Legal Title and Recapture under Section 42(j)
PLR 200232020 -Transfer of Bare Legal Title and Recapture under Section 42(j)
PLR 200226035 -Correcting an Administrative Error under § 42(n)(4)
PLR 200226033 -Correcting an Administrative Error Under § 42(n)(4)
PLR 200224029 -Ten Year Holding Period under § 42(d)(2)(B)(ii)
PLR 200220020 -Projects Financed with Tax Exempt Bonds
PLR 200220011 -Projects Financed with Tax Exempt Bonds
PLR 200217013 -Extension of Time to Make an Election Under Section 42(g)(1)
PLR 200212022 -Carryforward Election of Unused Private Activity Bond Volume Cap
PLR 200211026 -Carryforward Election of Unused Private Activity Bond Volume Cap
PLR 200219030 -Tax-Exempt Bond Redemption
PLR 200219010 -Waiver of 10-year Holding Period Requirement
PLR 200219009 -Waiver of 10-year Holding Period Requirement
PLR 200209011 -Transfer of Bare Legal Title and Recapture under Section 42(j)
PLR 200204006 - Adjustments to Basis and Placed-in-Service Events

2001

PLR 200147011 -Buildings Financed with Tax Exempt Bonds
PLR 200147010 -Buildings Financed with Tax Exempt Bonds
PLR 200147009 - Buildings Financed with Tax Exempt Bonds
PLR 200147008 - Buildings Financed with Tax Exempt Bonds
PLR 200112051 -Extension of time to make the election under section 42(g)(1)
PLR 200107022 -Multiple Building Project Election
PLR 200109014 - Bond Redemption
PLR 200109013 -Bond Redemption
PLR 200109012 -Bond Redemption
PLR 200109011 - Bond Redemption

2000

PLR 200046033 -C-Corporation
PLR 200044020 -Acquisition/Rehabilitation/Recertification
PLR 200044013 - HAP Renewals and Moderate Rehabilitation Program
PLR 200044010 - Partnership granted extension of time to make §42(g)(1) election
PLR 200038001 - Assisted Living
PLR 200035016 - Acquisition/Rehabilitation
PLR 200033035 - Recapture of LIHCs
PLR 200033033 - Recapture of LIHCs
PLR 200033032 - Recapture of LIHCs
PLR 200033030 - Recapture of LIHCs
PLR 200033017 - Waiver of 10-Year Holding Period Requirement
PLR 200029044 - Transfer of Bare Legal to Project by Taxpayer to Corp. Won't Trigger Recapture
PLR 200029026 - Partnership is Granted an Extension of Time to Make an Election for Project
PLR 200024042 - Correct an Administrative Error in Form 8609s
PLR 200024040 - Waiver of 10-Year Holding Period Requirement
PLR 200022042 - Inclusion of Earnings in Tax-Exempt Bonds Proceeds
PLR 200021016 - Recapture of LIHCs
PLR 200018022 - Recapture of LIHCs
PLR 200017052 - Waiver of 10-Year Holding Period Requirement
PLR 200008037 - Rehabilitation Credit
PLR 200006022 - Redemption of Tax-Exempt Bonds
PLR 200006021 - Redemption of Tax-Exempt Bonds
PLR 200006020 - Redemption of Tax-Exempt Bonds
PLR 200005022 - Correct an Administrative Error in a Carryover Allocation
PLR 200003037 - Waiver of 10-Year Holding Period Requirement
PLR 200003022 - Correct Administrative Error in an Allocation of LIHC Dollar Amounts

1999

PLR 199949044 - Assisted Living Facility
PLR 199943033 - Correct an Administrative Error
PLR 199948025 - Use of Residential Rental Units as After-School Care Rooms
PLR 199937024 - Correct an Administrative Error
PLR 199926043 - Correct an Administrative Error in a Carryover Allocation
PLR 199926020 - Correct an Administrative Error
PLR 199924064 - Corporate Restructure of a Bank Holding Company Won't Trigger Recapture of Credit
PLR 199924033 - Correct an Administrative Error
PLR 199918062 - Correct an Administrative Error in a Carryover Allocation
PLR 199917046 - Determining Adjusted Basis for 50 Percent Test
PLR 199917023 - Correct an Administrative Error
PLR 199916020 - Correct an Administrative Error in a Carryover Allocation
PLR 199915044 - Correct an Administrative Error in a Carryover Allocation
PLR 199915024 - Correct an Administrative Error
PLR 199915023 - Correct an Administrative Error
PLR 199912023 - Acquisition and Rehabilitation Costs Treated as Financed by Tax-Exempt Bonds
PLR 199912011 - Correct an Administrative Error
PLR 199910015 - Correct an Administrative Error in a Carryover Allocation
PLR 199903005 - Transfer of a Partnership's Legal Title to General Partner Won't Trigger Recapture
PLR 199903004 - Correct an Administrative Error in a Carryover Allocation

1998

PLR 9846008 - Reduction in Number of Low-Income Units Without Disqualification May Result in Partial Recapture
PLR 9842047 - Building Identification Numbers (BIN) for Multiple Buildings in a LIHTC Property
PLR 9832036 - Correct an Administrative Error in an Overallocation of Credit
PLR 9831034 - Correct an Administrative Error in a Carryover Allocation
PLR 9830005 - Waiver of 10-Year Holding Period Requirement
PLR 9827038 - Building Identificatin Numbers (BIN) for Multiple Buildings in a LIHTC Property
PLR 9822026 - Community Building Treated as Exempt Facility
PLR 9820015 - Correct an Administrative Error in a Carryover Allocation
PLR 9818059 - Correct an Administrative Error in a Carryover Allocation
PLR 9818050 - Correct an Administrative Error in a Carryover Allocation
PLR 9817028 - Correct an Administrative Error in a Carryover Allocation
PLR 9817027 - Waiver of 10-Year Holding Period Requirement
PLR 9816018 - Bonds Issued to Finance the Development of Public Housing
PLR 9814006 - General Public Use and Transient Units
PLR 9801028 - Transfer of Limited Partnership Interests to Trust Will Not Trigger Recapture of LIHC
PLR 9805018 - Transfer of a Partnership's Legal Title to General Partner Won't Trigger Recapture
PLR 9805008 - Correct an Administrative Error in a Carryover Allocation
PLR 9802017 - Correct an Administrative Error in a Carryover Allocation

1997

PLR 9742021 - Correct an Administrative Error in a Carryover Allocation
PLR 9740017 - Correct an Administrative Error in Allocation of Credit
PLR 9738011 - Correct an Administrative Error on Forms 8609 and 8610
PLR 9737005 - Correct an Administrative Error in a Carryover Allocation
PLR 9737006 - Transfers of Partnership Interests Will Not Result in Recapture of LIHCs
PLR 9736039 - Participation as a General Partner in a Limited Partnership Utilizing LIHTCs
PLR 9735007 - Transfer of Properties does not Result in New Placement of Service
PLR 9734014 - Correct an Administrative Error in a Carryover Allocation
PLR 9732014 - Funds Loaned by Taxpayer do not Constitute Federal Funds
PLR 9730021 - Waiver of 10-Year Holding Period Requirement
PLR 9729012 - Interest on Tax-Exempt Bonds is Exempt
PLR 9728050 - Waiver of 10-Year Holding Period Requirement
PLR 9728037 - Waiver of 10-Year Holding Period Requirement
PLR 9728020 - Waiver of 10-Year Holding Period Requirement
PLR 9711021 - Microwaves; Alternative Applicances
PLR 9711007 - Correct an Administrative Error in a Carryover Allocation
PLR 9715006 - Correct an Administrative Error in a Carryover Allocation
PLR 9714015 - Correct an Administrative Error in a Carryover Allocation
PLR 9714014 - Correct an Administrative Error in a Carryover Allocation
PLR 9712003 - Adjusted Basis of LIHC Project Not Entitled to Increase in Basis Under Section 41(d)(5)(C)
PLR 9709030 - Waiver of 10-Year Holding Period Requirement in Rehab. Project
PLR 9701014 - Correct an Administrative Error in a Carryover Allocation

1996

PLR 9650025 - Waiver of 10-Year Holding Period Requirement in an Acq./Rehab. Project
PLR 9611012 - Waiver of 10-Year Holding Period Requirement in an Acq./Rehab. Project
PLR 9611010 - LP's Use of Federal Emergency Management Agency Funds to Repair Flood-Damaged Units Will Not Result in a Reduction of the Eligible Basis
PLR 9611004 - Waiver of 10-Year Holding Period Requirement
PLR 9609028 - Correct an Administrative Error in Concerning a Partnership's Credit
PLR 9609014 - Waiver of 10-Year Holding Period Requirement in an Acq./Rehab. Project
PLR 9607002 - Waiver of 10-Year Holding Period Requirement
PLR 9602011 - Waiver of 10-Year Holding Period Requirement
PLR 9602007 - Correct an Administrative Error in a Carryover Allocation
PLR 9601005 - Federal Subsidy Existing

1995

PLR 9546031 - Waiver of 10-Year Holding Period Requirement
PLR 9544011 - Waiver of 10-Year Holding Period Requirement
PLR 9544010 - Waiver of 10-Year Holding Period Requirement
PLR 9543009 - Correct an Administrative Error in a Carryover Allocation
PLR 9543007 - Waiver of 10-Year Holding Period Requirement
PLR 9540035 - Waiver of 10-Year Holding Period Requirement
PLR 9538041 - Waiver of 10-Year Holding Period Requirement
PLR 9538015 - Courtesy Officer Unit Includible in Eligible Basis
PLR 9538012 - Cooperative Housing Qualifies for LIHC
PLR 9538011 - Correct an Administrative Error in a Carryover Allocation
PLR 9537019 - Waiver of 10-Year Holding Period Requirement
PLR 9537007 - Waiver of 10-Year Holding Period Requirement
PLR 9535035 - Waiver of 10-Year Holding Period Requirement
PLR 9535016 - Waiver of 10-Year Holding Period Requirement
PLR 9534011 - Waiver of 10-Year Holding Period Requirement
PLR 9534010 - Waiver of 10-Year Holding Period Requirement
PLR 9531027 - Waiver of 10-Year Holding Period Requirement
PLR 9531026 - Waiver of 10-Year Holding Period Requirement
PLR 9527039 - Waiver of 10-Year Holding Period Requirement
PLR 9526009 - Supplemental Payments as Gross Rent
PLR 9520002 - Waiver of 10-Year Holding Period Requirement
PLR 9517033 - Waiver of 10-Year Holding Period Requirement
PLR 9517032 - Waiver of 10-Year Holding Period Requirement
PLR 9512012 - Correct an Administrative Error in a Carryover Allocation
PLR 9511004 - Waiver of 10-Year Holding Period Requirement
PLR 9510038 - Waiver of 10-Year Holding Period Requirement
PLR 9510036 - Waiver of 10-Year Holding Period Requirement
PLR 9510035 - Waiver of 10-Year Holding Period Requirement
PLR 9510033 - Waiver of 10-Year Holding Period Requirement
PLR 9510032 - Waiver of 10-Year Holding Period Requirement
PLR 9507003 - Correct an Administrative Error in a Carryover Allocation
PLR 9506016 - Federal Housing Administration Under National Housing Financed Severely Distressed Low-Income Housing Complex
PLR 9504008 - Waiver of 10-Year Holding Period Requirement
PLR 9501025 - Waiver of 10-Year Holding Period Requirement

1994

PLR 9452030 - SRO Units Qualify as Low-Income Units
PLR 9449006 - Waiver of 10-Year Holding Period Requirement
PLR 9448015 - Waiver of 10-Year Holding Period Requirement
PLR 9448012 - Waiver of 10-Year Holding Period Requirement in a Rehabilitation Project
PLR 9448011 - Waiver of 10-Year Holding Period Requirement
PLR 9448007 - Waiver of 10-Year Holding Period Requirement
PLR 9443014 - Waiver of 10-Year Holding Period Requirement
PLR 9443013 - Courtesy Officer Unit Includible in Eligible Basis
PLR 9440003 - Cooperative Housing Qualifies for LIHC
PLR 9437003 - Administrative Omission Committed when Partnership Failed to Inform Service of Change in Composition of Project
PLR 9435040- Waiver of 10-Year Holding Period Requirement
PLR 9432013 - Waiver of 10-Year Holding Period Requirement in an Acq./Rehab. Project
PLR 9432011 - Waiver of 10-Year Holding Period Requirement in an Acq./Rehab. Project
PLR 9432006 - Correct Administrative Errors in a Carryover Allocation
PLR 9431010 - Waiver of 10-Year Holding Period Requirement in an Acq./Rehab. Project
PLR 9426020 - Waiver of 10-Year Holding Period Requirement in Acq./Rehab. Project
PLR 9425005 - Waiver of 10-Year Holding Period Requirement in Acq./Rehab. Project
PLR 9424028 - Waiver of 10-Year Holding Period Requirement in Acq./Rehab. Project
PLR 9417038 - Waiver of 10-Year Holding Requirement in FmHA Loan
PLR 9411005 - Waiver of 10-Year Holding Period Requirement
PLR 9408010 - Waiver of 10-Year Holding Period Requirement
PLR 9402010 - Acquisition of Building by Owner Did Not Constitute Placement in Service
PLR 9407017 - Waiver of 10-Year Holding Requirement in FmHA Loan
PLR 9404011 - Waiver of 10-Year Holding Period Requirement

1993

PLR 9348006 - Waiver of 10-Year Holding Period Requirement
PLR 9345051 - Waiver of 10-Year Holding Period Requirement
PLR 9345050 - Waiver of 10-Year Holding Period Requirement
PLR 9345049 - Waiver of 10-Year Holding Period Requirement in FmHA Loan
PLR 9345039 - Waiver of 10-Year Holding Period Requirement
PLR 9345036 - Waiver of 10-Year Holding Period Requirement
PLR 9338013 - Amounts Spent by Partnership are Rehabilitation Requirements
PLR 9336037 - Waiver of 10-Year Holding Requirement in FmHA Loan
PLR 9336036 - Waiver of 10-Year Holding Period Requirement
PLR 9336035 - Waiver of 10-Year Holding Period Requirement
PLR 9336034- Waiver of 10-Year Holding Period Requirement
PLR 9336032 - Waiver of 10-Year Holding Period Requirement
PLR 9336020 - Agency and Nonprofit Granted Relief from LIHC Carryover Allocation Rules
PLR 9336008 - Waiver of 10-Year Holding Period Requirement when Funds Acquired from Bank Undergoing Liquidation
PLR 9335020 - Waiver of 10-Year Holding Period Requirement
PLR 9333013 - Waiver of 10-Year Holding Period Requirement
PLR 9333012 - Waiver of 10-Year Holding Period Requirement in Rehabilitation Project
PLR 9333009 - Waiver of 10-Year Holding Period Requirement
PLR 9330013 - Utility Company Offered to Pay One Month Rent for Low-Income Tenants for Six-Month Lease Agreement
PLR 9327079 - Waiver of 10-Year Holding Period Requirement
PLR 9327076 - Waiver of 10-Year Holding Period Requirement
PLR 9327013 - Correct an Administrative Error in a Carryover Allocation
PLR 9324020 - Waiver of 10-Year Holding Requirement in FmHA Loan
PLR 9324019 - Waiver of 10-Year Holding Period Requirement
PLR 9324016 - Waiver of 10-Year Holding Period Requirement
PLR 9322024 - Waiver of 10-Year Holding Period Requirement
PLR 9322015 - Waiver of 10-Year Holding Period Requirement
PLR 9311035 - Waiver of 10-Year Holding Period Requirement
PLR 9311007 - Waiver of 10-Year Holding Period Requirement
PLR 9310033 - Waiver of 10-Year Holding Period Requirement
PLR 9309047 - Waiver of 10-Year Holding Period Requirement
PLR 9309045 - Waiver of 10-Year Holding Period Requirement
PLR 9309044 - Waiver of 10-Year Holding Period Requirement
PLR 9308023 - Waiver of 10-Year Holding Period Requirement
PLR 9308012 - Low-Income Housing Credit Available to Fail Bank's Receiver
PLR 9307010 - Waiver of 10-Year Holding Period Requirement
PLR 9306021 - Waiver of 10-Year Holding Period Requirement
PLR 9304012 - Waiver of 10-Year Holding Period Requirement
PLR 9302009 - Waiver of 10-Year Holding Period Requirement

1992

PLR 9247033 - Waiver of 10-Year Holding Period Requirement
PLR 9247023 - Waiver of 10-Year Holding Period Requirement
PLR 9243032 - Placed in Service Test v. Certificate of Occupancy on Portion of a Building
PLR 9243022 - Waiver of 10-Year Holding Period Requirement in FmHA Loan
PLR 9234035 - Exchanging Shareholders Recognize No Gain or Loss in 'D' Reorganization
PLR 9203021 - City Bonds to Finance Housing Programs are Not Private Activity Bonds

1991

PLR 9151007 - Waiver of 10-Year Holding Period Requirement
PLR 9146017 - Taxpayer and Its Action
PLR 9146015 - Waiver of 10-Year Holding Period Requirement
PLR 9136021 - Waiver of 10-Year Holding Period Requirement
PLR 9136020 - Waiver of 10-Year Holding Period Requirement
PLR 9136018 - Waiver of 10-Year Holding Requirement in FmHA Loan
PLR 9136015 - Waiver of 10-Year Holding Requirement in FmHA Loan
PLR 9135037 - Waiver of 10-Year Holding Requirement in FmHA Loan
PLR 9135036 - Waiver of 10-Year Holding Requirement in FmHA Loan
PLR 9131009 - Waiver of 10-Year Holding Requirement in FmHA Loan
PLR 9128021 - Waiver of 10-Year Holding Period Requirement in FmHA Loan
PLR 9120021 - Unsold Condominiums Qualify as New Buildings
PLR 9119024 - Waiver of 10-Year Holding Period Requirement in FmHA Loan
PLR 9119022 - Waiver of 10-Year Holding Period Requirement in FmHA Loan
PLR 9119021 - Waiver of 10-Year Holding Period Requirement in FmHA Loan
PLR 9119020 - Waiver of 10-Year Holding Period Requirement
PLR 9119019 - Waiver of 10-Year Holding Period Requirement
PLR 9119015 - Waiver of 10-Year Holding Period Requirement
PLR 9119013 - Waiver of 10-Year Holding Period Requirement
PLR 9115011 - Waiver of 10-Year Holding Period Requirement
PLR 9115010 - Waiver of 10-Year Holding Period Requirement
PLR 9115009 - Waiver of 10-Year Holding Period Requirement
PLR 9115008 - Waiver of 10-Year Holding Period Requirement
PLR 9110017 - Waiver of 10-Year Holding Period Requirement
PLR 9110011 - Waiver of 10-Year Holding Period Requirement
PLR 9102019 - Waiver of 10-Year Holding Period Requirement
PLR 9101006 - Condominium Units Bought From Developer to be Used for Low-Income Housing Qualify for Credit

1990

PLR 9046011 - Waiver of 10-Year Holding Period Requirement
PLR 9044037 - Partnership, as Owner in Carryover Allocation, is Taxpayer for Purposes of 10 percent Carryover Credit Exception
PLR 9038008 - Waiver of 10-Year Holding Period Requirement
PLR 9038007 - Waiver of 10-Year Holding Period Requirement
PLR 9038006 - Waiver of 10-Year Holding Period Requirement
PLR 9038005 - Waiver of 10-Year Holding Requirement in FmHA Loan
PLR 9038004 - Waiver of 10-Year Holding Requirement in FmHA Loan
PLR 9035015 - Revocation of Earlier Ruling on Low-Income Housing Credits Applied Prospectively
PLR 9031007 - Waiver of 10-Year Holding Requirement in FmHA Loan
PLR 9026009 - Waiver of 10-Year Holding Requirement in FmHA Loan
PLR 9022027 - Waiver of 10-Year Holding Period Requirement in FmHA Loan
PLR 9021016 - Unsold Condominiums Qualify as New Buildings
PLR 9016085 - Waiver of 10-Year Holding Period Requirement in FmHA Loan
PLR 9016032 - Accrued Expenses Not Separate Financing (46(c)(8))
PLR 9015059 - Waiver of 10-Year Holding Period Requirement in FmHA Loan
PLR 9015030 - Waiver of 10-Year Holding Period Requirement in FmHA Loan
PLR 9014019 - Waiver of 10-Year Holding Period Requirement
PLR 9012037 - Waiver of 10-Year Holding Period Requirement
PLR 9012036 - Waiver of 10-Year Holding Period Requirement
PLR 9012012 - Waiver of 10-Year Holding Period Requirement
PLR 9012011 - Waiver of 10-Year Holding Period Requirement
PLR 9011017 - Ruling 9001046 Revoked that LIHC Condominium Units Were Not Federally Subsidized
PLR 9009054 - Waiver of 10-Year Holding Period Requirement
PLR 9009046 - Waiver of 10-Year Holding Period Requirement
PLR 9009028 - Waiver of 10-Year Holding Period Requirement
PLR 9009027 - Waiver of 10-Year Holding Period Requirement
PLR 9009023 - Waiver of 10-Year Holding Period Requirement for Federally Assisted Low-Income Projects
PLR 9009022 - Waiver of 10-Year Holding Period Requirement
PLR 9009021 - Waiver of 10-Year Holding Period Requirement
PLR 9009014 - Waiver of 10-Year Holding Period Requirement
PLR 9009011 - Waiver of 10-Year Holding Period Requirement
PLR 9008032 - Waiver of 10-Year Holding Period Requirement
PLR 9008005 - Waiver of 10-Year Holding Period Requirement
PLR 9005067 - Waiver of 10-Year Holding Period Requirement
PLR 9004014 - Waiver of 10-Year Holding Period Requirement
PLR 9004013 - Waiver of 10-Year Holding Period Requirement
PLR 9003008 - Taxpayer May Defer Credit Period
PLR 9001046 - Low-Income Condos--not Federally Subsidized

1989

PLR 8950057 - Credits Against Tax: New Building
PLR 8949064 - Low-income Townhouses
PLR 8949015 - Federal Subsidies and Low-Income Housing for Elder
PLR 8948016 - Waiver of 10-Year Holding Period Requirement
PLR 8947014 - Low-Income Housing Credit--Housing Credit Dollar Amount Allocation
PLR 8945036 - Residential Condominium Deemed Low-Income Project
PLR 8945014 - Waiver of 10-Year Holding Requirement
PLR 8944049 - Waiver of 10-Year Holding Requirement
PLR 8944042 - Congregate Housing Facility Deemed Low-Income Project
PLR 8943069 - Waiver of 10-Year Holding Period Requirement
PLR 8943031 - Waiver of 10-Year Holding Period Requirement
PLR 8941035 - Partnership Anticipated Project Qualify for FmHA under SEC. 515 Program
PLR 8941021 - Low-Income Housing Credit--Lease to Housing Cooperative
PLR 8938053 - Waiver of 10-Year Holding Period Requirement
PLR 8931025 - Installment Sale: Receipt of Bonds as Payment
PLR 8931001 - Investment Tax Credit - Partnership Allocations
PLR 8930408 - Limited Partnership Organized to Purchase Residential Rental Properties-But Nat'l Park Service Notified Partnership Rehabilitation didn't Conform with Interior's Standard
PLR 8929017 - Waiver of 10-Year Holding Period Requirement
PLR 8927061 - Income of GP in LP does not Constitute Unrelated Trade
PLR 8923071 - Loan to an Exempt Organization does not Constitute Taxable Expenditure
PLR 8921035 - Real Estate-Low-Income Housing, Bought From individual: Will Served Meals to Housing Residents by Individual seller
PLR 8920073 - Townhouse Treated as Qualified Low-Income Building
PLR 8920010 - Waiver of 10-Year Holding Period Requirement
PLR 8920003 - A For-Non Profit Corp Formed to Serve as General Partner of Limited Partnership
PLR 8918071 - Waiver of 10-Year Holding Period Requirement
PLR 8911032 - Waiver of 10-Year Holding Period Requirement
PLR 8911027 - Waiver of 10-Year Holding Period Requirement
PLR 8911026 - Waiver of 10-Year Holding Period Requirement
PLR 8911025 - LP-Sole Limited Partner in Partnership Form to Acquire, Build, Rehabilitate, and Operates Low-Income Housing Projects
PLR 8910015 - Townhouse Treated as Qualified Low-Income Building
PLR 8910014 - Waiver of 10-Year Holding Period Requirement
PLR 8906030 - Waiver of 10-Year Holding Period Requirement
PLR 8906029 - Waiver of 10-Year Holding Period Requirement
PLR 8906028 - Waiver of 10-Year Holding Period Requirement
PLR 8905031 - Waiver of 10-Year Holding Period Requirement
PLR 8902039 - Waiver of 10-Year Holding Period Requirement

1988

PLR 8852016 - Waiver of 10-Year Holding Period Requirement
PLR 8852014 - Waiver of 10-Year Holding Period Requirement
PLR 8851046 - Waiver of 10-Year Holding Period Requirement
PLR 8846011 - Waiver of 10-Year Holding Period Requirement
PLR 8844062 - Partnership Organized to Purchase, Invest, Renovate, Lease, Operate, Sell The Project
PLR 8843015 - Denial Waiver of 10-Year Holding Period Requirement
PLR 8842053 - Waiver of 10-Year Holding Period Requirement
PLR 8842052 - Waiver of 10-Year Holding Period Requirement
PLR 8839020 - Waiver of 10-Year Holding Period Requirement
PLR 8835051 - Waiver of 10-Year Holding Period Requirement
PLR 8820050 - Waiver of 10-Year Holding Period Requirement
PLR 8820049 - Waiver of 10-Year Holding Period Requirement
PLR 8816021 - Waiver of 10-Year Holding Period Requirement
PLR 8816018 - Waiver of 10-Year Holding Period Requirement
PLR 8814030 - Rehabilitation Expenditures Treated as Separate New Building
PLR 8813024 - Partnership Building Low-Income Project--loan from City
PLR 8813006 - Waiver of 10-Year Holding Period Requirement
PLR 8811046 - Waiver of 10-Year Holding Period Requirement
PLR 8811039 - Waiver of 10-Year Holding Period Requirement
PLR 8806012 - Waiver of 10-Year Holding Period Requirement
PLR 8806010 - Waiver of 10-Year Holding Period Requirement

1987

PLR 8752045 - Waiver of 10-Year Holding Period Requirement

1986

PLR 8651050 - 704(b) Reallocation and Tax Credit Recapture

Technical Advice Memorandums (TAMS)

TAM 200523023: Treatment of HOME and AHP Funds (June 10, 2005)
TAM 200413012: Arbitrage (March 29, 2004)
TAM 200315004: Mortgage Revenue Bonds (April 14, 2003)
TAM 200227009: Impact Fees (July 5, 2002)
TAM 200203013: Eligible Basis (January 18, 2002)
TAM 200203011: Eligible Basis (January 18, 2002)
TAM 200203012: Eligible Basis (January 18, 2002)
TAM 200203014: Eligible Basis (January 18, 2002)
TAM 200044005: Eligible Basis (November 3, 2000)
TAM 200044004: Eligible Basis (November 3, 2000)
TAM 200043017: Eligible Basis (October 27, 2000)
TAM 200043016: Eligible Basis (October 27, 2000)
TAM 200043015: Eligible Basis (October 27, 2000)
TAM 200017046: Depreciation (September 10, 1999)
TAM 9528002 :Taxpayers and Federal Subsidy (March 20, 1995)

IRS Information Letters

INFO 2002-0067 - Eligibility of Students - IRC Section 42 - Low-income housing credit
INFO 2001-0292 - Binding Commitments -IRC Section 42 - Low-income housing credit
INFO 2000-0088 - Student Occupied Housing-IRC Section 42 - Low-income housing credit

IRS Notices

Internal Revenue Code Section 42

Treasury Regulations 1.42

1.42-1	[Reserved]
1.42-1T	Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from a State or local housing credit agency (temporary). (June 17, 1987)