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Low Income Housing Tax Credit Handbook

Index

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OBRA
See index heading OMNIBUS BUDGET RECONCILIATION ACTS OF 1989, 1990 AND 1993

OCCUPANCY AND OCCUPANCY PERCENTAGE
Calculation of LIHTC, technical income tax aspects of LIHTC, 3:1
Community service facilities and community outreach facilities, 3:52
Homeless persons, 3:45, 3:53, 5:32
Managing LIHTC properties, 5:7, 5:8, 5:31-5:43
Multiple buildings, 3:243
Nontransient occupancy, 3:45, 5:32, 5:78
Not-for-profit safe harbor guideline, taxpayers who can use LIHTC, 2:59
Owner-occupied, qualified basis, 3:54, 3:94
Partial recapture of LIHTC, 3:209
Previously occupied vacant units, 3:29, 5:42
Qualified basis, low-income occupancy percentage, 3:37 et seq.
Single room occupancy. See index heading SINGLE ROOM OCCUPANCY
Suitable for occupancy, 3:46, 5:33

OFFSETS
Use restrictions and special taxes, 3:200-3:203

OFF-SITE IMPROVEMENTS
Eligible basis, land costs and site preparation, 3:70

OID (ORIGINAL ISSUE DISCOUNT)
Technical income tax aspects of LIHTC, 3:164, 3:256

OLDER PERSONS
See index heading ELDERLY PERSONS

OMISSIONS
Correction, allocation of LIHTC, 3:171

OMNIBUS BUDGET RECONCILIATION ACTS OF 1989, 1990 AND 1993
Build-out costs, eligible basis, 3:82
Difficult development areas and qualified census tracts, qualified basis, 3:55, 3:56
Guidelines, allocation of LIHTC, 3:173
History of LIHTC, 1:2, 1:6, 1:7, 1:9
Nontransient occupancy, qualified basis, 3:45
Plan, allocation of LIHTC, 3:186
Prior termination and permanent extension of LIHTC, 3:153
Scattered site projects, qualified low-income hous­ing project, 3:31
Special 1990 election, reporting requirements, 3:151
State LIHTC carryover, allocation of LIHTC to states, 3:172
Time for satisfying minimum set-aside require­ments, qualified low-income housing project, 3:30

ONE HUNDRED PERCENT LOW-INCOME
Managing LIHTC properties, 5:23

ON-SITE
Inspections, monitoring compliance, 3:181
Unit for on-site manager, 3:51, 5:39

OPERATING
Expense estimate, income approach to valuation for UHTC properties, 4:37
Net operating income, appraisal process for UHTC properties, 4:24, 4:38, 4:39

OPTIONAL SERVICES
Gross rent, qualified low-income housing project, 3:21
Managing LIHTC properties, drafting rental agreement, 5:77

ORIGINAL ISSUE DISCOUNT
Technical income tax aspects of LIHTC, 3:164, 3:256

ORPHAN DRUGS CREDIT
Use restrictions, interaction with other credits, 3:189

OTHER INCOME ESTIMATE
Income approach to valuation, appraisal process for UHTC properties, 4:35

OVERCHARGING TENANTS
Managing LIHTC properties, 5:55

OWNER-OCCUPIED
Qualified basis, 3:54, 3:94