Year 15 :
IRS Guidance
Proposed Regulations
Notice of proposed rulemaking and notice of public hearing: Section 42 Qualified Contract Provisions
(June 19, 2007)
Comment Letters to IRS on Proposed Treasury Regulation 1.42-18 Qualified Contracts (September 17, 2007)
Transcript of IRS Hearing on Proposed Treasury Regulation 1.42-18 Qualified Contracts (October 15, 2007)
"Proposed Treasury Regulation §1.42-18 Qualified Contracts," by Michael J. Novogradac, CPA
Presented at Tax Credit Property Disposition: A New Generation of Rights, Obligations and Opportunities Through Year 15 and Beyond, October 11 - 12, 2007
Private Letter Rulings
PLR 200703024 - Tenant's Right of First Refusal under § 42(i)(7)
Excerpt from Guide for Completing Form 8823: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition
Excerpt from Section 21-4 "Building No Longer Participating in the Low-Income Housing Program"