Low-Income Housing Tax Credit:

IRS Guidance

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Private Letter Rulings

2013

PLR 201311007 - Request Permission to Correct an Administrative Error or Omission Relating to an Allocation of LIHTC Dollar Amounts

2012

PLR 201249003 - Extension of Time to Make the § 168(h)(6) Election
PLR 201243011 - Extension of Time to Make the § 42(b)(1) Election Denied
PLR 201237013 - Correction of Administrative Errors and Omissions
PLR 201232006 - Extension of Time to Make the § 142(d)(1) Election
PLR 201223005 - Extension of Time to Make the § 42(f)(1) Election
PLR 201218006 - Extension of Time to Make the § 42(f)(1) Election

2011

PLR 201149011 - Optional Fee Charged for Access to and Use of a Garage Can be Excluded from Gross Rent Limitation in § 42(g)(2)
PLR 201138016 - Extension of Time to Make an Election Under § 42(g)(1)
PLR 201134022 - Extension of Time to Make an Election Under § 42(g)(1)
PLR 201115008 - Extension of Time to Make Election Under § 42(g)(3)(D); Multiple Buildings as Part of a Single, Multiple-Building Project
PLR 201114008 - Extension of Time to Make Election Under § 42(g)(1) and § 142(d)(4)(B)
PLR 201104024 - Correction of Administrative Errors and Omissions under Section 42(n)(4)
PLR 201104029 - Carryforward of Allocation; Volume Cap
PLR 201103038 - Carryforward of Allocation; Volume Cap

2010

PLR 201049018 - 50 Percent Test; Section 42(h)(4)(B)
PLR 201033015 - Extension of Time to Make Rental Real Estate Aggregation Election
PLR 201026013 - Multiple Building Project Election
PLR 201026012 - Multiple Building Project Election
PLR 201026011 - Multiple Building Project Election
PLR 201020002 - Extension of Time to Make Rental Real Estate Aggregation Election
PLR 201001013 - General Welfare Exclusion

2009

PLR 200926022 - 50 Percent Exception to the Definition of Tax-Exempt Use Property
PLR 200923008 - Low-Income Units Considered Continuously Rented, Occupied During Renovations
PLR 200916007 - Permanent Offsite Costs and Eligible Basis

2008

PLR 200841003 - Historic Building and Addition are One Property for Purposes of Sec. 168(h)(1)(B)(iii) 35% Threshold Test
PLR 200838013 - Waiver of 10-year holding period for existing buildings under Section 42(d)(2)(B) granted
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 Section 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 Section 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 Section 146(f)
PLR 200445015 -Transfer of interests in partnerships under §42(j)(1)
PLR 200431010 - Extension of time to elect under Section 42(i)(2)(B) granted
PLR 200426018 - Section 47 Historic Rehabilitation Tax Credit
PLR 200425045 -Extension of Time to Make an Election under Section 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 9315004 - Environmental Cleanup Costs
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 9207027 - Partnership Allocations Have Substantial Economic Effect
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
PLR 8742010 - Offset to State Taxes

1986

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

Technical Advice Memorandums (TAMS)

TAM 201118012: Arbitrage (May 6, 2011)
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

2013

Notice 2013-15: 2013 Calendar Year Resident Population Figures
Notice 2013-9: Temporary Shelter for Individuals Displaced by Hurricane Sandy

2012

Utility Allowances Submetering: Cancellation of Notice of Public Hearing on Proposed Rulemaking
Notice 2012-68: Low-Income Housing Credit Disaster Relief for Hurricane Sandy
Utility Allowances Submetering: Notice of Proposed Rulemaking and Notice of Public Hearing
Notice 2012-22: 2012 Calendar Year Resident Population Estimates
Notice 2012-18: Physical Inspections Pilot Program
Notice 2012-3: Current Refundings of Tax-Exempt Bonds in Certain Disaster Relief Bond Programs
Notice 2012-07: Iowa Low-Income Housing Credit Disaster Relief

2011

Notice 2011-87: New York Low-Income Housing Credit Disaster Relief
Notice 2011-83: Pennsylvania Low-Income Housing Credit Disaster Relief
Notice 2011-74: Vermont Low-Income Housing Credit Disaster Relief
Notice 2011-65: Alabama Low-Income Housing Credit Disaster Relief
Notice 2011-60: North Dakota Low-Income Housing Credit Disaster Relief
Notice 2011-47: Relief from Certain Low-Income Housing Credit Requirements Due to Severe Storms, Tornadoes, and Flooding in Missouri
Notice 2011-15: 2011 Calendar Year Resident Population Estimates

2010

Notice 2010-74: 2010 National Pool
Notice 2010-62: Interim Guidance under the Codification of the Economic Substance Doctrine and Related Provisions in the Health Care and Education Reconciliation Act of 2010
Notice 2010-35: Direct Payment Subsidy Option for Certain Qualified Tax Credit Bonds and Build America Bonds
Notice 2010-21: 2010 Calendar Year Resident Population Estimates
Notice 2010-18: American Recovery and Reinvestment Tax Act of 2009 Clarifications
Notice 2010-10: Tax-exempt Bonds in Certain Disaster Areas

2009

Notice 2009-50: Recovery Zone Bond Volume Cap Allocations
Notice 2009-44: Utilities Paid by Tenant of Submetered Rent-restricted Unit
Notice 2009-21: 2009 Calendar Year Resident Population Estimates

2008

Notice 2008-109: Midwestern and Hurricane Ike Disaster Areas and Population Estimates
Notice 2008-106: Applicable Percentage under Section 3002(A)(1) of the Housing Assistance Tax Act of 2008
Notice 2008-95: Notice to Address Amended Returns for Hurricane-Related Casualty Losses and Subsequent Grants Reimbursing Such Losses
Notice 2008-84: Application of Section 382 in the Case of Certain Acquisitions Made by the United States
Notice 2008-80: Tax-Exempt Bond Partnerships: Eligibility for Monthly Closing Elections
Notice 2008-79: Tax-Exempt Housing Bonds and 2008 Housing Legislation
Notice 2008-61: Relief from Certain Low-Income Housing Credit Requirements Due to Severe Storms, Tornadoes, and Flooding in Wisconsin
Notice 2008-58: Relief from Certain Low-Income Housing Credit Requirements Due to Severe Storms, Tornadoes, and Flooding in Iowa
Notice 2008-56: Relief from Certain Low-Income Housing Credit Requirements Due to Severe Storms and Flooding in Indiana
Comment Request for Notice 2008-56 (July 8, 2011)
Notice 2008-47: Public Comment Invited on Recommendations for 2008-2009 Guidance Priority List
Notice 2008-31: Voluntary Closing Agreement Program For Tax-Exempt Bonds and Tax Credit Bonds
Notice 2008-27: Reissuance Standards for State and Local Bonds
Notice 2008-25: GO Zone Bonus Depreciation Recapture
Notice 2008-22: 2008 Calendar Year Resident Population Estimates

2007

Notice 2007-66: Relief from Certain Low-Income Housing Credit Requirements Due to Hurricane Katrina
Notice 2007-36: GO Zone Bonus Depreciation Additional Guidance
Notice 2007-23: 2007 Calendar Year Resident Population Estimate
Notice 2007-18: Definition of Party and Allocation of Net Income or Proceeds for Purposes of Section 4965

2006

Notice 2006-93: Information Reporting Requirements for Payments of Interest on Tax-Exempt Bonds
Notice 2006-67: GO Zone Bonus Depreciation
Notice 2006-65: Excise Taxes With Respect To Prohibited Tax Shelter Transactions to Which Tax-Exempt Entities Are Parties and Related Disclosure Requirements
Notice 2006-41: Gulf Opportunity Zone Bonds, Gulf Opportunity Zone Advance Refunding Bonds, and Gulf Tax Credit Bonds
Notice 2006-38: Rehabilitation Projects Located in Areas Affected by 2005 Gulf Hurricanes
Notice 2006-36: Public Comment Invited on Recommendations for 2006-2007 Guidance Priority List
Notice 2006-22: 2006 Calendar Year Resident Population Estimates
Notice 2006-21: GO Zone Resident Population Estimates
Notice 2006-11: Relief from Certain Low-Income Housing Credit Requirements Due to Hurricane Rita

2005

Notice 2005-69: Relief from Certain Low-Income Housing Credit Requirements Due to Hurricane Katrina
Notice 2005-52: Address for Filing Arbitrage Payments Under Expired Regulations Changed
Notice 2005-48: Brownfields Demonstration Program for Qualified Green Building and Sustainable Design Projects
Notice 2005-47: Guidance on State and Local Bond Options under Treasury Circular 230
Notice 2005-22: Additional Guidance for Material Advisors under §§ 6111 and 6112
Notice 2005-17: Extension of Filing Deadline for Reportable Transactions Under Sections 6111 and 6112
Notice 2005-16: 2005 Calendar Year Resident Population Estimates

2004

Notice 2004-80: Reportable Transactions Under Sections 6111 and 6112
Notice 2004-76: Relief from Certain LIHTC Requirements in Florida Due to Hurricanes Charley, Frances, Ivan, and Jeanne
Notice 2004-75: Relief from Certain LIHTC Requirements in Ohio Due to Post-Hurricane Severe Storms and Flooding
Notice 2004-74: Relief from Certain LIHTC Requirements in Alabama Due to Hurricane Ivan
Notice 2004-66: Relief from Certain LIHTC Requirements Due to Hurricane Charley and Hurricane Frances
Notice 2004-41: Charitable Contributions and Conservation Easements
Notice 2004-26: Public Comment Invited on Recommendations for 2004-2005 Guidance Priority List
Notice 2004-21: 2004 Calendar Year Resident Population Estimates

2003

Notice 2003-76: Updating List of Tax Avoidance Transactions Considered 'Listed Transactions' Under Sections 6011 and 6111
Notice 2003-42: Deadline for an Issuing Authority to Assign any Portion of its Volume Cap to Another Issuing Authority in the State
Notice 2003-41:Deadline for Allocating any Portion of the State Private Activity Bond Ceiling Under §146(e)
Notice 2003-26: 2003-2004 Guidance Priority List
Notice 2003-16: 2003 Calendar Year Resident Population Estimates

2002

Notice 2002-22: Guidance Priority List for 2002-2003
Notice 2002-13: Population Calculation for 2002

2001

Notice 2001-75: Equity Investment Eligibility for New Markets Tax Credits
Notice 2001-74: Depreciation Mid-Quarter Convention Relief (Supplement to Notice 2001-70)
Notice 2001-70: Disaster Relief for Taxpayers Affected by the September 11, 2001 Terrorist Attack
Notice 2001-21:Population Calculation for 2001

2000

Notice 2000-13:Population Calculation for 2000

1999

Notice 99-22:Population Calculation for 1999
Notice 99-10:Population Calculation for 1999

1998

Notice 98-13:Private Activity Bond Volume Cap
Notice 98-5:Foreign Tax Credits-Abusive Tax-Motivated

1997

Notice 97-14:Private Activity Bond Volume Cap

1995

Notice 95-8:Population Calculation for 1995

1994

Notice 94-102 20:Community Development Corps. Accept Tax-Favored Contributions under §13311 of the Revenue Reconciliation Act of 1993
Notice 94-94:Earthquake Relief
Notice 94-63:IRS Provides Housing Relief for those Affected by Midwest Flooding
Notice 94-60:Obsolete: Notice 89-1, 1989-1 CB 620, and Notice 89-6, 1989-1 CB 625
Notice 94-50:IRS Provides Quick Reference to Election Provided Under OBRA '93
Notice 94-5:Relief of Low-Income Housing Credit Rules Extended to Louisiana Parish
Notice 94-22:IRS Announces State Population Figures used in LIHC

1993

Notice 93-47:IRS Announces State Population Figures Used in Low-Income Housing Project
Notice 93-1:IRS and Safe-Harbor Guidelines for Low-Income Housing Exemption Applications

1992

Notice 92-43:Victims of Hurricane Andrew Eases by IRS Credit Requirements
Notice 92-26:Special Housing Credit Agency Allocation Rule
Notice 92-5: 1992 Calendar Year Resident Population Estimates

1989

Notice 89-6:Utility Allowance Requirements- Determination of General Public Use, Provision of Services
Notice 89-1:Election of Appropriate Percentage Month; Carryover of Post 1987

1988

Notice 88-116:Low-Income Housing Tax Credit Carryover of 1989
Notice 88-91:BIN Number Requirements
Notice 88-80: Income Determination Follows Section 8 of U.S. Housing Act of 1937

Internal Revenue Code Section 42

Internal Revenue Code Section 42 (As of January 31, 2013)

Internal Revenue Code Section 42 (As of January 28, 2011)

Internal Revenue Code Section 42 (As of February 3, 2010)

Internal Revenue Code Section 42 (As of August 8, 2008)

Internal Revenue Code Section 42 (As of February 3, 2005)

Internal Revenue Code Section 42 (As of February 18, 2003)

Internal Revenue Code Section 42 (As of January 6, 1999)

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)
1.42-2	Waiver of requirement that an existing building eligible for the low-income housing credit was last placed in service more than 10 years prior to acquisition by the taxpayer. (August 22, 1990)
1.42-3	Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA). (September 25, 1991)
1.42-4	Application of not-for-profit rules of section 183 to low-income housing credit activities. (June 10, 1992)
1.42-5	Monitoring compliance with low-income housing credit requirements. (January 13, 2000)
1.42-6	Buildings qualifying for carryover allocations. (January 13, 2000)
1.42-7	Substantially bond-financed buildings. [Reserved]
1.42-8	Election of appropriate percentage month. (March 2, 1994)
1.42-9	For use by the general public. (March 2, 1994)
1.42-10	Utility allowances. (July 29, 2008)
1.42-11	Provision of services. (March 2, 1994)
1.42-12	Effective dates and transitional rules. (March 2, 1994)
1.42-13	Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions. (January 13, 2000)
1.42-14	Allocation rules for post-1989 State housing credit ceiling amounts. (September 30, 1994)
1.42-15	Available unit rule. (September 25, 1997)
1.42-16	Eligible basis reduced by federal grants. (September 25, 1997)
1.42-17	Qualified allocation plan. (January 13, 2000)
1.42-18	Qualified contract provisions (May 3, 2012)