Low-Income Housing Tax Credit:

Regulations

Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas
(January 2009)

Invitation for Public Comment on TD 8302, Low-Income Housing Credit for Federally-Assisted Buildings
(April 15, 2008)

Invitation for Public Comment on T.D. 8563, State Ceiling for Low-Income Housing Credit
(October 11, 2007)

Notice of proposed rulemaking and public hearing: Arbitrage Guidance for Tax-Exempt Bonds
(September 26, 2007)

Notice of proposed rulemaking and notice of public hearing: Section 42 Qualified Contract Provisions
(June 19, 2007)

Notice of proposed rulemaking and notice of public hearing: Section 42 Utility Allowance Regulations Update
(June 19, 2007)

Publication 4492, Information for Taxpayers Affected by Hurricanes Katrina, Rita and Wilma
(January 24, 2006)

Comment Request for Procedure for Monitoring Compliance With Low- Income Housing Credit Requirements; Rules To Carry Out the Purposes of Section 42 and for Correcting Administrative Errors and Omissions; and Compliance Monitoring and Miscellaneous Issues Relating to the Low-Income Housing Credit
(June 23, 2004)

Publication 4078 - Tax-Exempt Private Activity Bonds Compliance Guide
(June 21, 2004)

Publication 4077 - Tax Exempt Bonds for 501(c)(3) Charitable Organizations
(January 22, 2004)

Final Regulations: Arbitrage Restrictions Applicable to Tax-Exempt Bonds Issued by State and Local Governments
December 11, 2003

Final Regulations for Remedial Actions for Tax-Exempt Bonds
(July 21, 2003)

Notice of Proposed Rulemaking and Public Hearing: IRC Section 42 Carryover and Stacking Rule Amendments
(July 7, 2003)

Comment Request for Proposed Private Activity Bond Regulations
(May 14, 2003)

Tax-Exempt Governmental Bonds Compliance Guide, Publication 4079
(April 23, 2003)

Final Regulations: Section 42 Carryover and Stacking Rule Amendments
January 6, 2004

Housing Partnership Agreements (2003 IRS CPE Text)
(October 2002)

Consolidated Audit Guide for Audits of HUD Programs Handbook 2000.04 REV-2 CHG-1
(January 2002)
Consolidated Audit Guide for Audits of HUD Programs
Handbook 2000.04 REV-2 CHG-1

Chapter 1
Chapter 2
Chapter 4
Chapter 5
Chapter 6
Chapter 7
Chapter 8

Notification of Examination of Assigned Returns Claiming LIHTC or Rehabilitation Tax Credits
(Sep. 19, 2001)

Low-Income Housing Tax Credit Carryover Allocations
(August 27, 2001)

IRS Publication 3755 - Tax Exempt Bonds - Filing Requirements
(May 2001)

Final Compliance Monitoring Regulations
(Jan. 14, 2000)

Arbitrage Restrictions on Tax-Exempt Bonds
(March 1, 1999)

IRS Rehabilitation Tax Credit Audit Guide

IRS Low Income Housing Tax Credit Audit Guide
(June 1999)

Department of Treasury: Final Rule Relating to the Low-Income Housing Tax Credit and Community Reinvestment Act