LIHTC IRS Guidance

Internal Revenue Code Section 42 | Internal Revenue Code Section 142 | Treasury Regulations 1.42 | Revenue Rulings | Revenue Procedures | Private Letter RulingsTechnical Advice Memorandums (TAMS) | IRS Notices | Announcements | Treasury Decisions | IRS Chief Counsel Advice Memorandums | IRS Information Letters | Other IRS Guidance | Joint Committee Documents | Other | IRS LIHTC Newsletters |

Internal Revenue Code Section 42

Internal Revenue Code Section 42
May 19, 2016

Internal Revenue Code Section 42
August 8, 2013

Internal Revenue Code Section 42
January 31, 2013

Internal Revenue Code Section 42
January 28, 2011

Internal Revenue Code Section 42
February 3, 2010

Internal Revenue Code Section 42
August 8, 2008

Internal Revenue Code Section 42
February 3, 2005

Internal Revenue Code Section 42
February 18, 2003

Internal Revenue Code Section 42
January 6, 1999

Internal Revenue Code Section 142

Internal Revenue Code Section 142
November 1, 2017

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Treasury Regulations 1.42

1.42-1
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. (Nov. 7, 2005)

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). (Jun. 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. (Aug. 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). (Sep. 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.

1.42-6
Buildings qualifying for carryover allocations. (Jan. 13, 2000)

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.

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. (Jan. 13, 2000)

1.42-14
Allocation rules for post-1989 State housing credit ceiling amounts. (Sept. 30, 1994)

1.42-15
Available unit rule. (Sept. 25, 1997)

1.42-16
Eligible basis reduced by federal grants. (Sept. 25, 1997)

1.42-17
Qualified allocation plan. (Jan. 13, 2000)

1.42-18
Qualified contract provisions. (May 3, 2012)

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Revenue Rulings

RR 2016-29: Allocation Rules for Post-2000 State Housing Credit Ceiling Amount
December 12, 2016

RR 2016-15: Section 108-Income from Discharge of Indebtedness
June 10, 2016

RR 2015-5: Section 6621 - Determination of Rate of Interest
March 30, 2015

RR 2013-17: Federal Tax: The terms husband and wife, husband, and wife include an individual married to a person of the same sex
September 16, 2013

RR 2008-6: Low-Income Housing Credit; 26 CFR 1.42-16: Eligible basis reduced by federal grants
January 16, 2008

RR 2004-85: S Corporation Defined
August 31, 2004

RR 2004-82: Answering 12 Questions About Low-Income Housing Credit Under I.R.C. Section 42
August 30, 2004

RR 2004-51: Section 501 Exemption from Tax on Corporations, Certain Trusts, Etc.; Section 513 Unrelated Trade or Business
June 1, 2004

RR 2003-117: Bond Factor Amounts (October - December 2003)
November 17, 2003

RR 2003-93: Bond Factor Amounts (July - September 2003)
August 18, 2003

RR 2003-77: Community Service Facility
July 21, 2003

RR 2003-44: Bond Factor Amounts (April -June 2003)
May 5, 2003

RR 2003-29: Election in respect of losses attributable to a disaster 165 - losses
March 17, 2003

RR 2003-22: Bond Factor Amounts (January - March 2003)
February 24, 2003

RR 2002-72: Bond Factor Amounts (October - December 2002)
December 4, 2002

RR 2002-70: Interest Rates on Tax Overpayments and Tax Underpayments
December 2, 2002

RR 2002-65: Eligible Basis Reduced by Federal Grants
October 28, 2002

RR 2002-51: Bond Factor Amounts (July - September 2002)
August 19, 2002

RR 2002-24: Bond Factor Amounts (April - June 2002)
May 13, 2002

RR 2002-21: 50-percent Aggregate Basis Test Under 42(h)(4)(B)
April 29, 2002

RR 2002-11: Election In Respect to Losses Attributable to a Disaster
March 11, 2002

RR 2002-9: Capitalization and Inclusion in Inventory Costs of Certain Expenses
March 11, 2002

RR 2002-8: Bond Factor Amounts (January - March 2002)
March 4, 2002

IR-20-20: IRS Issues Guidance on Including Impact Fees in Basis of Building
February 15, 2002

RR 2001-53: Bond Factor Amounts (October - December 2001)
November 13, 2001

RR 2001-37: Bond Factor Amounts (July - September 2001)
August 6, 2001

RR 2001-19: Bond Factor Amounts (April - June 2001)
April 30, 2001

RR 2001-10: Bond Factor Amounts (January - March 2001)
March 5, 2001

RR 2001-02: Bond Factor Amounts (October - December 2000)
January 8, 2001

RR 2000-48: Bond Factor Amounts (July - September 2000)
October 16, 2000

RR 2000-31: Bond Factor Amounts (April - June 2000)
July 31, 2000

RR 2000-22: Bond Factor Amounts (January - March 2000)
April 26, 2000

RR 99-38: Bond Factor Amounts (Sept 1999)
September 7, 1999

RR 99-24: Bond Factor Amounts (Recapture)
May 24, 1999

RR 99-18: Low-Income Housing Credit- Sec(s) 1274, 1288, 382 and Other Rates (April, 1999)
April 5, 1999

RR 99-1: Bond Factor Amounts (October - December)
January 11, 1999

RR 98-45: Bond Factor Amounts (July - September 1998)
September 21, 1998

RR 98-49: Eligible Basis Reduced by Federal Grants
September 14, 1998

RR 98-47: Definition of Residential Rental Property for 142(d)(1)
September 13, 1998

RR 98-31: Bond Factor Amounts (April - June 1998)
June 22, 1998

RR 98-15: Exemption From Tax on Corporations, Certain Trusts, Etc.
March 17, 1998

RR 98-13: Bond Factor Amounts (January - March 1998)
March 16, 1998

RR 97-34: Bond Factor Amounts (July - September 1997)
August 25, 1997

RR 97-25: Bond Factor Amounts (April - June 1997)
June 9, 1997

RR 97-16: Bond Factor Amounts (January - March 1997)
March 31, 1997

RR 97-4: Transitional Rules - Simultaneous Tax Benefit
January 21, 1997

RR 96-59: Bond Factor Amounts (October - December 1996)
December 9, 1996

RR 96-45: Bond Factor Amounts (July - September 1996)
September 23, 1996

RR 96-35: Assistance Provided FEMA to Owner of Property Damaged by Disaster
July 29, 1996

RR 96-33: Bond Factor Amounts (April - June 1996)
July 1, 1996

RR 96-16: Bond Factor Amounts (January - March 1996)
March 11, 1996

RR 95-83: Bond Factor Amounts (January - December 1995)
December 26, 1995

RR 95-64: Bond Factor Amounts (January - September 1995)
September 18, 1995

RR 95-49: Long Term Commitment to Low-Income Housing
August 4, 1995

RR 95-44: Bond Factor Amounts (January - June 1995)
June 12, 1995

RR 95-23:Bond Factor Amounts (Jan, Feb, or March 1995)
March 1, 1995

RR 94-57: Changes in Area Median Gross Income; Tenant Qualification; Available Unit Rule
August 24, 1994

RR 94-47: Section 162 - Trade or Business Expenses
June 30, 1994

RR 94-38: Section 162 - Trade or Business Expenses
June 2, 1994

RR 93-18: State LIHTC Ceiling
February 18, 1993

RR 92-79: Extended Use Agreement for Allocations Prior to 1990
September 11, 1992

RR 92-61: Manager's Units
August 10, 1992

RR 91-38: 12 Frequently Asked Questions about the Low-Income Housing Tax Credit
July 1, 1991

RR 90-89: Combined Income of Occupants Counted
October 29, 1990

RR 90-60; Recapture Bond Requirements
July 3, 1990

RR 89-24: Calculating Income Limits
February 27, 1989

RR 88-6: Formula to Calculate Tax Credit Percentages
January 12, 1988

RR 76-75: Interest Reduction Payments Under National Housing Act
1976

RR 70-473: Relocation Allowances Paid by Development Company
1970

RR 79-315: Gross Income Under Section 61

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Revenue Procedures

Proc 2018-22: Tax Forms and Instructions
April 13, 2018

Proc. 2018-18: Inflation-Adjusted Estate Tax Exemption for 2018
March 2, 2018

Proc. 2017-58: Provides the 2018 Cost-of-Living Adjustments for Inflation for Certain Items, Including Tax Tables
October 19, 2017

Proc. 2017-54: Amounts of Unused LIHTC Carryovers
October 16, 2017

Proc. 2016-55: 2017 Annual Inflation Adjustments
October 25, 2016

Proc. 2016-52: Amounts of Unused LIHTC Carryovers
October 17, 2016

Proc. 2016-48: Guidance on Tax Extenders Under the PATH Act
August 26, 2016

Proc. 2016-15: Minimum Number of Low-Income Units for which a State or Agency Must Conduct Physical Inspections and Reviews
February 23, 2016

Proc. 2016-3: An Update of Rev. Proc. 2015-3
January 4, 2016

Proc. 2015-53: 2016 Annual Inflation Adjustments
May 2015

Proc. 2015-3: Domestic "No Rules" Area"; Update to Rev. Proc. 2014-3
2015

Proc. 2014-61: Low-Income Housing Tax Credit and Private Activity Bond Caps for 2015
2014

Proc. 2014-52: Unused Housing Credit Carryover Amount Allocated from National Pool -2014
2014

Proc. 2014-50: Temporary Disaster Relief for Agencies, Owners and Individuals (Section 142)(d)
2014

Proc. 2014-49: Temporary Disaster Relief for Agencies, Owners and Individuals (Section 42)
2014

Proc. 2013-35: Low-Income Housing Tax Credit and Private Activity Bond Caps for 2014
2013

Proc. 2013-31: The Amounts of Unused Housing Credit Carryovers Allocated for 2013
2013

Proc. 2012-42: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-2012
2012

Proc. 2012-41: Low-Income Housing Tax Credit and Private Activity Bond Caps for 2013
2012

Proc. 2012-27: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability (Housing Assistance Tax Act of 2008)
2012

Proc. 2012-17: Requirements for Furnishing Substitute Schedule K-1, Partner's Share of Income, Deductions, Credits, etc., in Electronic Format
2012

Proc. 2011-57: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-2011
2011

Proc. 2011-52: Low-Income Housing Tax Credit and Private Activity Bond Caps for 2012
2011

Proc. 2010-40: Low-Income Housing Tax Credit and Private Activity Bond Caps for 2011
2010

Proc. 2010-36: Corrosive Drywall as a Casualty Loss
2010

Proc. 2009-50: Low-Income Housing Tax Credit and Private Activity Bond Caps for 2010
2009

Proc. 2009-40: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-2009
2009

Proc. 2009-4: Revised Procedures for Issuance of Ruling and Information Letters
2009

Proc. 2008-66: Inflation adjusted Low-Income Housing Tax Credit and Private Activity Bond Caps for 2009
2008

Proc. 2008-60: How to Discontinue a Surety Bond or Treasury Direct Account under Section 3004(i)(2)(B)(ii) of the Housing Act
2008

Proc. 2008-57: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-2008
2008

Proc. 2008-54: Election to expense certain depreciable assets
2008

Proc. 2008-37: Claims for Recovery of Overpayments of Arbitrage Rebate and Similar Payments on Tax-exempt Bonds
2008

Proc. 2008-19: Revised Safe Harbors for Mortgage Revenue Bond Purchase Price Limits
2008

Proc. 2007-66: Inflation adjusted Low-Income Housing Tax Credit and Private Activity Bond Caps for 2008
2007

Proc 2007-54: Relief for Projects in Disaster Areas
2007

Proc. 2007-26: Revised Safe Harbors for Mortgage Revenue Bond Purchase Price Limits
2007

Proc. 2007-20: Exceptions to Reportable Transaction Disclosure Rules Under Section 1.6011-4(b)(4)
2007

Proc. 2006-53: Inflation adjusted Low-Income Housing Tax Credit and Private Activity Bond Caps for 2007
2006

Proc. 2006-40: Appeals Process for Tax-Exempt Bond Issuers Receiving Proposed Adverse Determinations
2006

Proc. 2005-70: Inflation adjusted Low-Income Housing Tax Credit and Private Activity Bond Caps for 2006
2005

Proc. 2005-40: Procedures for Correcting a Failure to Timely Pay Arbitrage Rebate Issued
2005

Proc. 2005-37: Safe Harbor to Comply with Eviction and Rent Increase Restrictions in LIHTC Extended Use Commitments
2005

Proc. 2005-30: Extension of Time for Private Activity Bond Issuing Authorities Who Fail to Make a Timely Carryforward Election
2005

Proc. 2005-22: Median Gross Income Figures for computing the housing cost/income ratio under 143
2005

Proc. 2005-15: Revised Safe Harbors for Mortgage Revenue Bond Purchase Price Limits
2005

Proc. 2004-71: Inflation adjusted Low-Income Housing Tax Credit and Private Activity Bond Caps for 2005
2004

Proc. 2004-52: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-2004
2004

Proc. 2004-39: Procedures for Determining Compliance With Set-aside Requirements
2004

Proc. 2004-38: Procedures to Request Waiver of Annual Income Recertification Requirement for the Low-Income Housing Credit
2004

Proc. 2004-24: Income Guidelines for Issuers Of Mortgage Bonds and Credit Certificates
2004

Proc. 2004-18: Revised Safe Harbors for Mortgage Revenue Bond Purchase Price Limits
2004

Proc. 2003-85: Inflation-adjusted Low-Income Housing Tax Credit and Private Activity Bond Caps for 2004
2003

Proc. 2003-82: Safe Harbor for Over Income Tenants During First Year of the Credit Period
2003

Proc. 2003-82: Information
2003

Proc. 2003-67: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-2003
2003

Proc. 2003-46: Procedures under 146(f) for Correcting Form 8328 (Carryforward Election of Unused Private Activity Bond Volume Cap)
2003

Proc. 2003-29: Median Gross Income Figures for computing the housing cost/income ratio under 143
2003

Proc. 2003-38: Commercial Revitalization Allocations under 1400I to a New or Substantially Rehabilitated Building in a Renewal Community
2003

Proc. 2003-36: Industry Issue Resolution Program
2003

Proc. 2002-70: Inflation-adjusted Low-Income Housing Tax Credit and Private Activity Bond Caps for 2003
2002

Proc. 2002-56: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-2002
2002

Proc. 2002-33: Claiming 30 Percent Depreciation under Sections 168(k) and 1400L(b)
2002

Proc. 2001-44: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-2001
2001

Proc. 2000-36: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-2000
2000

Proc. 99-33: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-1999
1999

Proc. 99-11: Establishing Treasury Direct Account
1999

Proc. 98-45: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-1998
1998

Proc. 97-42: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-1997
1997

Proc. 97-22: Document Retention & Electronic Storage
1997

Proc. 96-51: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-1996
1996

Proc. 96-46: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-1996
1996

Proc. 96-32: Safe Harbor under Section 501(c)(3)
1996

Proc. 96-27: Bureau of Census Released State Population-1996
1996

Proc. 95-28: IRS Provides Relief for Major Disaster Areas
1995
(superseded by Rev. Proc. 2007-54)

Proc. 95-27: Safe Harbor for Certain Structural Modifications to a Building
1995

Proc. 95-36: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-1995
1995

Proc. 94-65: Assets Documentation
1994

Proc. 94-64: How to Obtain Annual Recertification Waiver Provided in Code Sec42(g)(8)(B)
1994

Proc. 94-57: Date of Effect Gross Rent Floor Section 42(g)(2)(A)
1994

Proc. 94-54: Unused Housing Credit Carryover Amount Allocated from National Pool by Secretary-1994
1994

Proc. 94-10: Satisfying 200-percent Gross Rent Restriction for a Deep-Rent-Skewed Project
1994

Proc. 94-9: Election Section 13142(c)(1) of OBRA '93 to Determine Gross Rent Restriction
1993

Proc. 92-31: Guidance to Request Allocation of Unused Housing Credit Carryover
1992

Proc. 91-43: 1990 Final Resident Population Figures
1990

Proc. 91-7: Election Under Section 11407(c) of the Revenue Reconciliation Act of 1990
1990

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Private Letter Rulings

2016

PLR 201805001
October 26, 2017
Cost Segregation

PLR 201615008
April 8, 2016
Response to an Extension of Time to Make an Election Under § 301.9100-1 of the Procedure and Administration Regulations to File Form 8328

PLR 201616007
April 8, 2016
Extension of Time to Make an Election Under § 42(f)(1)

PLR 201606026
February 5, 2016
Extension of Time to Make an Election Under § 42(i)(2)(B)

PLR 201606005
February 5, 2016
Extension of Time to Make an Election Under §168(h)(6)(F)(ii)

PLR 201606016
February 5, 2016
Extension of Time to Elect to Identify BIN Buildings Under § 42(g)(3)(D)

PLR 201606018
February 5, 2016
Extension of Time to Make an Election Under § 42(i)(2)(B)

PLR 201606021
February 5, 2016
Extension of Time to Elect to Identify BIN Buildings Under § 42(g)(3)(D)

PLR 201606022
February 5, 2016
Extension of Time to Elect to Identify BIN Buildings Under § 42(g)(3)(D)

PLR 201606023
February 5, 2016
Extension of Time to Elect to Identify BIN Buildings Under § 42(g)(3)(D)

PLR 201527017
July 2, 2015
Amending Form 8609 to correct an administrative error or omission relating to the allocation of LIHTC amounts

2015

PLR 201518011
May 1, 2015
Extension of Time to Make an Election Under § 42(f)(1) of the Internal Revenue Code.

PLR 201516061
April 17, 2015
Extension of Time to Make an Election Under Form 8609; Multiple Buildings as Part of a Single, Multiple-Building Project

PLR 201515007
April 10, 2015
Certain Easement Relocation Costs are Includible in Eligible Basis

PLR 201511019
March 13, 2015
An Extension of Time to Elect Under § 856(l) to Treat Subsidiary as a TRS of Taxpayer

PLR 201505037
January 30, 2015
An Extension of Time to Make an Election Under Form 8609

PLR 201501005
January 2, 2015
Extension of Time to Make an Election Under Form 8609

PLR 201543011
2015
Extension of Time to File Private Activity Bond Carryforward

PLR 201539020
2015
Response to a Request for Permission to Correct an Administrative Error or Ommission under 42(n)(4)

PLR 201535003
2015
Response to a Request for an Extension of Time to Make an Election Under § 42(f)(1) of the Internal Revenue Code

2014

PLR 201444013
October 31, 2014
Response to a Request for an Extension of Time to Make Elections for Form 8609

PLR 201441002
October 10, 2014
Extension of Time to Make an Election Under Form 8609; Multiple Buildings as Part of a Single, Multiple-Building Project

PLR 201440013
October 3, 2014
Response to a Request for a Ruling on Tax-Exempt Income

PLR 201436046
September 5, 2014
Response to a Request for an Extension of Time to Make an Election Under § 42(f)(1) of the Internal Revenue Code

PLR 201431001
August 1, 2014
Response to a Request for an Extension of Time to Make an Election Under § 42(f)(1) of the Internal Revenue Code

PLR 201411015
March 14, 2014
Extension of Time to Make an Election Under Form 8609; Multiple Buildings as Part of a Single, Multiple-Building Project

PLR 201410034
March 7, 2014
Extension of Time to Make an Election Under Form 8609; Multiple Buildings as Part of a Single, Multiple-Building Project

PLR 201410033
March 7, 2014
Extension of Time to Make an Election Under Form 8609; Multiple Buildings as Part of a Single, Multiple-Building Project

PLR 201410032
March 7, 2014
Extension of Time to Make an Election Under Form 8609; Multiple Buildings as Part of a Single, Multiple-Building Project

PLR 201410031
March 7, 2014
Extension of Time to Make an Election Under Form 8609; Multiple Buildings as Part of a Single, Multiple-Building Project

PLR 201410027
March 7, 2014
Extension of Time to Make an Election Under Form 8609; Multiple Buildings as Part of a Single, Multiple-Building Project

2013

PLR 201342003
October 18, 2013
Request for an Extension of Time to Make an Election Pursuant to the Procedure and Administration Regulations

PLR 201328002
September 20, 2013
Response to a Letter Requesting an Extension of Time to Make the Election Pursuant to the Procedure and Administration Regulations

PLR 201324014
June 14, 2013
Letter Requesting An Extension of Time Identify All of the Buildings in Project for Which a Building Identification Number (BIN) Was Assigned as Part of a Single, Multiple-Building Project

PLR 201311007
March 15, 2013
Request Permission to Correct an Administrative Error or Omission Relating to an Allocation of LIHTC Dollar Amounts

2012

PLR 201249003
December 7, 2012
Extension of Time to Make the § 168(h)(6) Election

PLR 201243011
October 26, 2012
Extension of Time to Make the § 42(b)(1) Election Denied

PLR 201237013
September 14, 2012
Correction of Administrative Errors and Omissions

PLR 201232006
August 10, 2012
Extension of Time to Make the § 142(d)(1) Election

PLR 201223005
June 8, 2012
Extension of Time to Make the § 42(f)(1) Election

PLR 201218006
May 4, 2012
Extension of Time to Make the § 42(f)(1) Election

2011

PLR 201149011
December 9, 2011
Optional Fee Charged for Access to and Use of a Garage Can be Excluded from Gross Rent Limitation in § 42(g)(2)

PLR 201138016
September 23, 2011
Extension of Time to Make an Election Under § 42(g)(1)

PLR 201134022
August 26, 2011
Extension of Time to Make an Election Under § 42(g)(1)

PLR 201115008
April 15, 2011
Extension of Time to Make Election Under § 42(g)(3)(D); Multiple Buildings as Part of a Single, Multiple-Building Project

PLR 201114008
April 8, 2011
Extension of Time to Make Election Under § 42(g)(1) and § 142(d)(4)(B)

PLR 201104024
January 28, 2011
Correction of Administrative Errors and Omissions under Section 42(n)(4)

PLR 201104029
January 28, 2011
Carryforward of Allocation; Volume Cap

PLR 201103038
January 21, 2011
Carryforward of Allocation; Volume Cap

2010

PLR 201049018
December 10, 2010
50 Percent Test; Section 42(h)(4)(B)

PLR 201033015
August 20, 2010
Extension of Time to Make Rental Real Estate Aggregation Election

PLR 201026013
July 2, 2010
Multiple Building Project Election

PLR 201026012
July 2, 2010
Multiple Building Project Election

PLR 201026011
July 2, 2010
Multiple Building Project Election

PLR 201020002
July 2, 2010
Extension of Time to Make Rental Real Estate Aggregation Election

PLR 201001013
January 8, 2010
General Welfare Exclusion

2009

PLR 200926022
June 26, 2009
50 Percent Exception to the Definition of Tax-Exempt Use Property

PLR 200923008
June 5, 2009
Low-Income Units Considered Continuously Rented, Occupied During Renovations

PLR 200916007
April 17, 2009
Permanent Offsite Costs and Eligible Basis

2008

PLR 200841003
October 10, 2008
Historic Building and Addition are One Property for Purposes of Sec. 168(h)(1)(B)(iii) 35% Threshold Test

PLR 200838013
September 19, 2008
Waiver of 10-year holding period for existing buildings under Section 42(d)(2)(B) granted

PLR 200821029
May 23, 2008
Extension of Time to file Form 8693, Low-Income Housing Disposition Bond

PLR 200821028
May 23, 2008
Extension of Time to file Form 8693, Low-Income Housing Disposition Bond

PLR 200821027
May 23, 2008
Extension of Time to file Form 8693, Low-Income Housing Disposition Bond

PLR 200820011
May 16, 2008
Energy Credits and Tax-Exempt Bond Financed Affordable Housing Projects

PLR 200807010
February 15, 2008
Extension of time granted for making election under Section 42(g)(1)(A)

2007

PLR 200738002
September 21, 2007
Complete redemption of private activity bonds terminates qualified project period

PLR 200737011
September 14, 2007
Extension of Time Granted to Make the Election under Section 42(g)(1)(B)

PLR 200731001
August 3, 2007
IRS Grants an Extension of Time to Make an Election Under Section 42(g)(1)

PLR 200728043
July 13, 2007
IRS Waives 10-year Holding Period for Existing Buildings

PLR 200728007
July 13, 2007
Extension of Time Granted to Post Disposition Bonds Pursuant to Section 42(j)(6)

PLR 200728002
July 13, 2007
IRS Waives 10-year Holding Period for Existing Buildings

PLR 200725019
June 22, 2007
Corporate restructuring will not result in a recapture of low-income housing tax credits

PLR 200725004
June 22, 2007
Extension of time granted for filing carryforward election for unused private activity bond volume cap

PLR 200703024
January 19, 2007
Tenant's Right of First Refusal under § 42(i)(7)

PLR 200702029
January 12, 2007
Extension of time to make an election under § 42(g)(1)

2006

PLR 200652015
December 29, 2006
Requirement of 10-year holding period for low-income housing credit satisfied

PLR 200645014
November 24, 2006
Waiver of 10-year holding period requirement of §42(d)(2)(B)(ii)

PLR 200601021
July 8, 2006
Ownership by Two Partnerships of a Qualified Residential Rental  Project under Section 142

PLR 200617003
April 26, 2006
No Recapture on Disposition Where Bond Posted

PLR 200614019
April 7, 2006
Restrictions on Existing Buildings

PLR 200607013
February 17, 2006
Waiver of 10-year holding period requirement of §42(d)(2)(B)(ii)

PLR 200605004
February 3, 2006
Date Property is Placed in Service

PLR 200604012
January 27, 2006
No Recapture on Disposition Where Bond Posted

PLR 200604011
January 27, 2006
No Recapture on Disposition Where Bond Posted

PLR 200603008
January 20, 2006
Extension of Time to Elect to Post Surety Bond in order to Avoid Recapture

2005

PLR 200551014
December 23, 2005
Extension of time to elect under §42(g)(1)

PLR 200539003
September 30, 2005
Below-Market Housing Authority Loan Funded with Savings from Housing Bond Refunding

PLR 200521022
May 27, 2005
Extension of time to elect under §42(g)(1)

PLR 200519031
May 13, 2005
Set Aside Requirement; Qualified Low-Income Housing Project; Scattered Site Projects

PLR 200519028
May 13, 2005
Federally Subsidized Buildings - Below Market Federal loans under Section 42(i)(2)(D)

PLR 200518016
May 6, 2005
Rehabilitation Tax Credit

PLR 200517029
April 29, 2005
Waiver of 10-year holding period requirement of Section 42(d)(2)(B)(ii) granted

PLR 200515016
April 15, 2005
Waiver of 10-year holding Period Requirement Under Section 42(d)(2)(B)(ii)

PLR 200508009
February 25, 2005
10-year holding Period Requirement Under Section 42(d)(2)(B)(ii)

PLR 200505017
February 4, 2005
Extension of time to elect under §42(f)(1) and Section 42(g)(1)

PLR 200502046
January 14, 2005
Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt)

PLR 200502019
January 14, 2005
Transfers of 99 Percent Partnership Interest

2004

PLR 200450029
December 10, 2004
Extension of Time to file Volume Cap Carryforward Election under IRC Section 146(f)

PLR 200445015
November 5, 2004
Transfer of interests in partnerships under §42(j)(1)

PLR 200431010
July 30, 2004
Extension of time to elect under Section 42(i)(2)(B) granted

PLR 200426018
June 25, 2004
Section 47 Historic Rehabilitation Tax Credit

PLR 200425045
June 18, 2004
Extension of Time to Make an Election under Section 42(g)(1)

PLR 200423020
June 4, 2004
Waiver of 10-year holding Period Requirement Under Section 42(d)(2)(B)(ii)

PLR 200419029
May 7, 2004
Extension of Time to Make an Election under Section 42(g)(1)

PLR 200419016
May 7, 2004
Correcting Administrative Error under Section 42(n)(4)

PLR 200414006
April 2, 2004
Section 47 Historic Rehabilitation Tax Credit

PLR 200414005
April 2, 2004
Section 47 Historic Rehabilitation Tax Credit

PLR 200409016
February 27, 2004
Passive Activity Losses and Credits Limited

PLR 200408003
February 20, 2004
Section 47 Historic Rehabilitation Tax Credit

PLR 200406022
February 6, 2004
Section 168 Accelerated Cost Recovery System

2003

PLR 200351024
December 19, 2003
State Low Income Housing Tax Credit

PLR 200348002
November 28, 2003
State Historic Rehabilitation Tax Credit Deduction under Section 164

PLR 200348017
November 28, 2003
Extension of time to File Form 8693, Low-Income Housing Disposition Bond

PLR 200348018
November 28, 2003
Extension of time to File Form 8693, Low-Income Housing Disposition Bond

PLR 200309009
November 18, 2003
Recession of Quit Claim Deed Nullifies New Placement in Service

PLR 200345022
November 7, 2003
Corporate leases of units in residential rental project under § 142D

PLR 200345004
November 7, 2003
Carryforward Election of Unused Private Activity Bond Volume Cap

PLR 200340005
October 3, 2003
Redemption of tax-exempt bonds under §42(h)(4)(B)

PLR 200339022
October 3, 2003
Student Exceptions under IRC Section 42(i)(3)(D)

PLR 200339005
September 26, 2003
Request for Extension of Time to File Application for Certification of Historic Status

PLR 200335030
August 29, 2003
Purchaser of Rehabilitated Condominium Building Can Treat it as a Separate New Building under Section 42(e)(1)

PLR 200334011
August 22, 2003
Redemption of Tax-Exempt Bonds under §42(h)(4)(B)

PLR 200333016
August 15, 2003
Extension of Time to File Application for Certification of Historic Status

PLR 200333011
August 15, 2003
Extension of Time to Elect under §42(f)(1)

PLR 200330023
July 25, 2003
Extension of Time to Make an Election under § 42(g)(1)

PLR 200328023
July 11, 2003
Extension of Time to File Application for Certification of Historic Status

PLR 200324042
June 13, 2003
Project Financed with Tax-Exempt Bonds

PLR 200324025
June 13, 2003
Project Financed with Tax-Exempt Bonds

PLR 200331008
May 9, 2003
IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose

PLR 200331007
May 9, 2003
IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose

PLR 200331006
May 9, 2003
IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose

PLR 200331005
May 9, 2003
IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose

PLR 200319003
May 9, 2003
Extension of Time to Make an Election Under § 42(g)(1)

PLR 200305015
January 31, 2003
Sections 42 and 263A – Interest Capitalized Under Substituted Costs Included in Eligible Basis

PLR 200304015
January 24, 2003
Project Financed with Tax-Exempt Bonds

2002

PLR 200248003
December 29, 2002
Carryforward Election of Unused Private Activity Bond Volume Cap under §146(f)

PLR 200252001
December 27, 2002
Arbitrage Section 148

PLR 200248002
December 27, 2002
Two-Year Spending Exception to Arbitrage Rebate Requirement under §148(f)(4)(C)

PLR 200209011
November 16, 2002
Transfer of Bare Legal Title and Recapture under Section 42(j)

PLR 200204006
October 16, 2002
Adjustments to Basis and Placed-in-Service Events

PLR 200234010
August 23, 2002
Transfer of Bare Legal Title under Section 42(j)

PLR 200234011
August 23, 2002
Transfer of Bare Legal Title under Section 42(j)

PLR 200233013
August 16, 2002
Transfer of Bare Legal Title under Section 42(j)

PLR 200233014
August 16, 2002
Transfer of Bare Legal Title under Section 42(j)

PLR 200233015
August 16, 2002
Transfer of Bare Legal Title under Section 42(j)

PLR 200235018
August 9, 2002
Foreclosure of Purchase-Money Debt under § 42(d)(2)

PLR 200234005
August 9, 2002
Buildings Financed with Tax-Exempt Bonds under Section 42(h)(4)(B)

PLR 200232002
August 9, 2002
Carryforward Election of Unused Private Activity Bond Volume Cap

PLR 200232018
August 9, 2002
Transfer of Bare Legal Title and Recapture under Section 42(j)

PLR 200224029
June 14, 2002
Ten Year Holding Period under § 42(d)(2)(B)(ii)

PLR 200232019
May 3, 2002
Transfer of Bare Legal Title and Recapture under Section 42(j)

PLR 200232020
May 3, 2002
Transfer of Bare Legal Title and Recapture under Section 42(j)

PLR 200226035
March 27, 2002
Correcting an Administrative Error under § 42(n)(4)

PLR 200226033
March 27, 2002
Correcting an Administrative Error Under § 42(n)(4)

PLR 200212022
March 22, 2002
Carryforward Election of Unused Private Activity Bond Volume Cap

PLR 200220020
February 14, 2002
Projects Financed with Tax Exempt Bonds

PLR 200220011
February 12, 2002
Projects Financed with Tax Exempt Bonds

PLR 200219010
February 12, 2002
Waiver of 10-year Holding Period Requirement

PLR 200219009
February 12, 2002
Waiver of 10-year Holding Period Requirement

PLR 200219030
February 11, 2002
Tax-Exempt Bond Redemption

PLR 200217013
January 16, 2002
Extension of Time to Make an Election Under Section 42(g)(1)

PLR 200211026
December 14, 2001
Carryforward Election of Unused Private Activity Bond Volume Cap

2001

PLR 200147011
November 23, 2001
Buildings Financed with Tax Exempt Bonds

PLR 200147010
November 23, 2001
Buildings Financed with Tax Exempt Bonds

PLR 200147009
November 23, 2001
Buildings Financed with Tax Exempt Bonds

PLR 200147008
November 23, 2001
Buildings Financed with Tax Exempt Bonds

PLR 200112051
March 23, 2001
Extension of time to make the election under section 42(g)(1)

PLR 200109014
March 2, 2001
Bond Redemption

PLR 200109013
March 2, 2001
Bond Redemption

PLR 200109012
March 2, 2001
Bond Redemption

PLR 200109011
March 2, 2001
Bond Redemption

PLR 200107022
February 16, 2001
Multiple Building Project Election

2000

PLR 200044013
November 3, 2000
HAP Renewals and Moderate Rehabilitation Program

PLR 200044010
November 3, 2000
Partnership granted extension of time to make §42(g)(1) election

PLR 200038001
September 22, 2000
Assisted Living

PLR 200046033
August 23, 2000
C-Corporation

PLR 200044020
August 3, 2000
Acquisition/Rehabilitation/Recertification

PLR 200035016
May 30, 2000
Acquisition/Rehabilitation

PLR 200033035
May 18, 2000
Recapture of LIHCs

PLR 200033033
May 18, 2000
Recapture of LIHCs

PLR 200033032
May 18, 2000
Recapture of LIHCs

PLR 200033030
May 18, 2000
Recapture of LIHCs

PLR 200033017
May 16, 2000
Waiver of 10-Year Holding Period Requirement

PLR 200029044
April 24, 2000
Transfer of Bare Legal to Project by Taxpayer to Corp. Won't Trigger Recapture

PLR 200029026
April 18, 2000
Partnership is Granted an Extension of Time to Make an Election for Project

PLR 200024042
March 20, 2000
Correct an Administrative Error in Form 8609s

PLR 200024040
March 20, 2000
Waiver of 10-Year Holding Period Requirement

PLR 200022042
March 7, 2000
Inclusion of Earnings in Tax-Exempt Bonds Proceeds

PLR 200021016
February 17, 2000
Recapture of LIHCs

PLR 200006022
February 11, 2000
Redemption of Tax-Exempt Bonds

PLR 200006021
February 11, 2000
Redemption of Tax-Exempt Bonds

PLR 200006020
February 11, 2000
Redemption of Tax-Exempt Bonds

PLR 200005022
February 4, 2000
Correct an Administrative Error in a Carryover Allocation

PLR 200017052
January 27, 2000
Waiver of 10-Year Holding Period Requirement

PLR 200018022
January 26, 2000
Recapture of LIHCs

PLR 200003037
January 21, 2000
Waiver of 10-Year Holding Period Requirement

PLR 200003022
January 21, 2000
Correct Administrative Error in an Allocation of LIHC Dollar Amounts

PLR 200008037
November 4, 1999
Rehabilitation Credit

1999

PLR 199943033
October 29, 1999
Correct an Administrative Error

PLR 199949044
September 14, 1999
Assisted Living Facility

PLR 199948025
September 9, 1999
Use of Residential Rental Units as After-School Care Rooms

PLR 199924033
June 18, 1999
Correct an Administrative Error

PLR 199937024
June 17, 1999
Correct an Administrative Error

PLR 199917023
April 30, 1999
Correct an Administrative Error

PLR 199916020
April 23, 1999
Correct an Administrative Error in a Carryover Allocation

PLR 199915044
April 16, 1999
Correct an Administrative Error in a Carryover Allocation

PLR 199915024
April 16, 1999
Correct an Administrative Error

PLR 199915023
April 16, 1999
Correct an Administrative Error

PLR 199926043
March 31, 1999
Correct an Administrative Error in a Carryover Allocation

PLR 199926020
March 31, 1999
Correct an Administrative Error

PLR 199912023
March 26, 1999
Acquisition and Rehabilitation Costs Treated as Financed by Tax-Exempt Bonds

PLR 199912011
March 26, 1999
Correct an Administrative Error

PLR 199924064
March 17, 1999
Corporate Restructure of a Bank Holding Company Won't Trigger Recapture of Credit

PLR 199910015
March 12, 1999
Correct an Administrative Error in a Carryover Allocation

PLR 199918062
February 4, 1999
Correct an Administrative Error in a Carryover Allocation

PLR 199917046
January 29, 1999
Determining Adjusted Basis for 50 Percent Test

PLR 199903005
January 22, 1999
Transfer of a Partnership's Legal Title to General Partner Won't Trigger Recapture

PLR 199903004
January 22, 1999
Correct an Administrative Error in a Carryover Allocation

1998

PLR 9845012
November 6, 1998
A Response to a Request for Ruling that a Power Purchase Agreement is Not a Section 751 Asset

PLR 9805018
October 30, 1998
Transfer of a Partnership's Legal Title to General Partner Won't Trigger Recapture

PLR 9801028
September 30, 1998
Transfer of Limited Partnership Interests to Trust Will Not Trigger Recapture of LIHC

PLR 9822026
September 7, 1998
Community Building Treated as Exempt Facility

PLR 9846008
August 11, 1998
Reduction in Number of Low-Income Units Without Disqualification May Result in Partial Recapture

PLR 9842047
July 20, 1998
Building Identification Numbers (BIN) for Multiple Buildings in a LIHTC Property

PLR 9832036
July 20, 1998
Correct an Administrative Error in an Overallocation of Credit

PLR 9831034
May 12, 1998
Correct an Administrative Error in a Carryover Allocation

PLR 9830005
April 29, 1998
Waiver of 10-Year Holding Period Requirement

PLR 9827038
April 21, 1998
Building Identification Numbers (BIN) for Multiple Buildings in a LIHTC Property

PLR 9820015
February 10, 1998
Correct an Administrative Error in a Carryover Allocation

PLR 9818059
January 30, 1998
Correct an Administrative Error in a Carryover Allocation

PLR 9818050
January 23, 1998
Correct an Administrative Error in a Carryover Allocation

PLR 9817028
January 23, 1998
Correct an Administrative Error in a Carryover Allocation

PLR 9817027
January 23, 1998
Waiver of 10-Year Holding Period Requirement

PLR 9816018
January 14, 1998
Bonds Issued to Finance the Development of Public Housing

PLR 9814006
December 18, 1997
General Public Use and Transient Units

1997

PLR 9712003
December 11, 1997
Adjusted Basis of LIHC Project Not Entitled to Increase in Basis Under Section 41(d)(5)(C)

PLR 9805008
October 24, 1997
Correct an Administrative Error in a Carryover Allocation

PLR 9802017
October 8, 1997
Correct an Administrative Error in a Carryover Allocation

PLR 9742021
July 18, 1997
Correct an Administrative Error in a Carryover Allocation

PLR 9740017
July 2, 1997
Correct an Administrative Error in Allocation of Credit

PLR 9738011
June 18, 1997
Correct an Administrative Error on Forms 8609 and 8610

PLR 9737005
June 11, 1997
Correct an Administrative Error in a Carryover Allocation

PLR 9737006
June 11, 1997
Transfers of Partnership Interests Will Not Result in Recapture of LIHCs

PLR 9736039
June 9, 1997
Participation as a General Partner in a Limited Partnership Utilizing LIHTCs

PLR 9735007
May 22, 1997
Transfer of Properties does not Result in New Placement of Service

PLR 9734014
May 19, 1997
Correct an Administrative Error in a Carryover Allocation

PLR 9730021
April 25, 1997
Waiver of 10-Year Holding Period Requirement

PLR 9728050
April 16, 1997
Waiver of 10-Year Holding Period Requirement

PLR 9729012
April 14, 1997
Interest on Tax-Exempt Bonds is Exempt

PLR 9728037
April 14, 1997
Waiver of 10-Year Holding Period Requirement

PLR 9728020
April 10, 1997
Waiver of 10-Year Holding Period Requirement

PLR 9732014
February 21, 1997
Funds Loaned by Taxpayer do not Constitute Federal Funds

PLR 9715006
December 27, 1996
Correct an Administrative Error in a Carryover Allocation

PLR 9714015
December 27, 1996
Correct an Administrative Error in a Carryover Allocation

PLR 9714014
December 27, 1996
Correct an Administrative Error in a Carryover Allocation

PLR 9711021
December 21, 1996
Microwaves; Alternative Appliances

PLR 9711007
December 6, 1996
Correct an Administrative Error in a Carryover Allocation

PLR 9709030
November 29, 1996
Waiver of 10-Year Holding Period Requirement in Rehab. Project

PLR 9701014
September 30, 1996
Correct an Administrative Error in a Carryover Allocation

1996

PLR 9650025
September 17, 1996
Waiver of 10-Year Holding Period Requirement in an Acq./Rehab. Project

PLR 9611012
December 11, 1995
Waiver of 10-Year Holding Period Requirement in an Acq./Rehab. Project

PLR 9611010
December 7, 1995
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
December 6, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9609028
December 6, 1995
Correct an Administrative Error in Concerning a Partnership's Credit

PLR 9609014
December 6, 1995
Waiver of 10-Year Holding Period Requirement in an Acq./Rehab. Project

PLR 9607002
October 31, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9602011
October 4, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9602007
September 27, 1995
Correct an Administrative Error in a Carryover Allocation

PLR 9601005
September 26, 1995
Federal Subsidy Existing

1995

PLR 9546031
August 23, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9544011
August 1, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9544010
July 31, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9543009
July 21, 1995
Correct an Administrative Error in a Carryover Allocation

PLR 9543007
July 19, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9540035
July 5, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9538041
June 30, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9538015
June 16, 1995
Courtesy Officer Unit Includible in Eligible Basis

PLR 9538012
June 15, 1995
Cooperative Housing Qualifies for LIHC

PLR 9538011
June 15, 1995
Correct an Administrative Error in a Carryover Allocation

PLR 9537019
June 15, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9537007
June 15, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9535035
June 1, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9535016
May 26, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9534011
May 25, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9534010
May 25, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9526009
March 27, 1995
Supplemental Payments as Gross Rent

PLR 9531026
March 6, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9531027
February 13, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9520002
February 13, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9517033
January 30, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9517032
January 30, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9527039
January 26, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9510038
9, 1995
Waiver of 10-Year Holding Period Requirement

PLR 9511004
1995
Waiver of 10-Year Holding Period Requirement

PLR 9512012
December 23, 1994
Correct an Administrative Error in a Carryover Allocation

PLR 9510036
December 9, 1994
Waiver of 10-Year Holding Period Requirement

PLR 9510035
December 9, 1994
Waiver of 10-Year Holding Period Requirement

PLR 9510033
December 9, 1994
Waiver of 10-Year Holding Period Requirement

PLR 9510032
December 9, 1994
Waiver of 10-Year Holding Period Requirement

PLR 9506016
November 4, 1994
Federal Housing Administration Under National Housing Financed Severely Distressed Low-Income Housing Complex

PLR 9507003
November 3, 1994
Correct an Administrative Error in a Carryover Allocation

PLR 9504008
October 20, 1994
Waiver of 10-Year Holding Period Requirement

PLR 9501025
October 3, 1994
Waiver of 10-Year Holding Period Requirement

1994

PLR 9452030
September 30, 1994
SRO Units Qualify as Low-Income Units

PLR 9448015
August 30, 1994
Waiver of 10-Year Holding Period Requirement

PLR 9448012
August 30, 1994
 Waiver of 10-Year Holding Period Requirement in a Rehabilitation Project

PLR 9448011
August 30, 1994
Waiver of 10-Year Holding Period Requirement

PLR 9449006
August 29, 1994
Waiver of 10-Year Holding Period Requirement

PLR 9448007
August 29, 1994
Waiver of 10-Year Holding Period Requirement

PLR 9443014
July 19, 1994
Waiver of 10-Year Holding Period Requirement

PLR 9443013
July 19, 1994
Courtesy Officer Unit Includible in Eligible Basis

PLR 9440003
June 30, 1994
Cooperative Housing Qualifies for LIHC

PLR 9437003
June 8, 1994
Administrative Omission Committed when Partnership Failed to Inform Service of Change in Composition of Project

PLR 9435040
June 7, 1994
Waiver of 10-Year Holding Period Requirement

PLR 9432013
May 11, 1994
Waiver of 10-Year Holding Period Requirement in an Acq./Rehab. Project

PLR 9432011
May 11, 1994
Waiver of 10-Year Holding Period Requirement in an Acq./Rehab. Project

PLR 9432006
May 6, 1994
Correct Administrative Errors in a Carryover Allocation

PLR 9431010
May 2, 1994
Waiver of 10-Year Holding Period Requirement in an Acq./Rehab. Project

PLR 9426020
March 29, 1994
Waiver of 10-Year Holding Period Requirement in Acq./Rehab. Project

PLR 9425005
March 17, 1994
Waiver of 10-Year Holding Period Requirement in Acq./Rehab. Project

PLR 9424028
March 17, 1994
Waiver of 10-Year Holding Period Requirement in Acq./Rehab. Project

PLR 9417038
February 1, 1994
Waiver of 10-Year Holding Requirement in FmHA Loan

PLR 9411005
December 10, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9408010
November 22, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9407017
November 18, 1993
Waiver of 10-Year Holding Requirement in FmHA Loan

PLR 9404011
October 25, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9402010
October 6, 1993
Acquisition of Building by Owner Did Not Constitute Placement in Service

1993

PLR 9348006
August 25, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9345051
August 17, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9345050
August 17, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9345039
August 17, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9345036
August 13, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9338013
June 23, 1993
Amounts Spent by Partnership are Rehabilitation Requirements

PLR 9336037
June 15, 1993
Waiver of 10-Year Holding Requirement in FmHA Loan

PLR 9336036
June 15, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9336035
June 15, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9336034
June 15, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9336032
June 14, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9336020
June 10, 1993
Agency and Nonprofit Granted Relief from LIHC Carryover Allocation Rules

PLR 9336008
June 4, 1993
Waiver of 10-Year Holding Period Requirement when Funds Acquired from Bank Undergoing Liquidation

PLR 9335020
June 2, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9333013
May 20, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9333012
May 20, 1993
Waiver of 10-Year Holding Period Requirement in Rehabilitation Project

PLR 9333009
May 20, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9330013
April 29, 1993
Utility Company Offered to Pay One Month Rent for Low-Income Tenants for Six-Month Lease Agreement

PLR 9327079
April 13, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9327076
April 13, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9327013
April 13, 1993
Correct an Administrative Error in a Carryover Allocation

PLR 9324020
March 19, 1993
Waiver of 10-Year Holding Requirement in FmHA Loan

PLR 9324019
March 19, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9324016
March 19, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9322024
March 9, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9322015
March 8, 1993
Waiver of 10-Year Holding Period Requirement

PLR 9311035
December 21, 1992
Waiver of 10-Year Holding Period Requirement

PLR 9315004
December 17, 1992
Environmental Cleanup Costs

PLR 9310033
December 15, 1992
Waiver of 10-Year Holding Period Requirement

PLR 9311007
December 14, 1992
Waiver of 10-Year Holding Period Requirement

PLR 9309047
December 9, 1992
Waiver of 10-Year Holding Period Requirement

PLR 9309045
December 9, 1992
Waiver of 10-Year Holding Period Requirement

PLR 9309044
December 9, 1992
Waiver of 10-Year Holding Period Requirement

PLR 9308023
December 9, 1992
Waiver of 10-Year Holding Period Requirement

PLR 9308012
November 24, 1992
Low-Income Housing Credit Available to Fail Bank's Receiver

PLR 9307010
November 17, 1992
Waiver of 10-Year Holding Period Requirement

PLR 9306021
November 17, 1992
Waiver of 10-Year Holding Period Requirement

PLR 9304012
October 29, 1992
Waiver of 10-Year Holding Period Requirement

PLR 9302009
October 13, 1992
Waiver of 10-Year Holding Period Requirement

1992

PLR 9247033
August 26, 1992
Waiver of 10-Year Holding Period Requirement

PLR 9243032
July 24, 1992
Placed in Service Test v. Certificate of Occupancy on Portion of a Building

PLR 9243022
July 23, 1992
Waiver of 10-Year Holding Period Requirement in FmHA Loan

PLR 9247023
July 2, 1992
Waiver of 10-Year Holding Period Requirement

PLR 9234035
May 28, 1992
Exchanging Shareholders Recognize No Gain or Loss in 'D' Reorganization

PLR 9207027
November 19, 1991
Partnership Allocations Have Substantial Economic Effect

PLR 9203021
October 21, 1991
City Bonds to Finance Housing Programs are Not Private Activity Bond; Loans from Developer Program “are, in substance, grants”

1991

PLR 9151007
September 13, 1991
Waiver of 10-Year Holding Period Requirement

PLR 9146017
August 12, 1991
Taxpayer and Its Action

PLR 9146015
August 12, 1991
Waiver of 10-Year Holding Period Requirement

PLR 9136021
June 10, 1991
Waiver of 10-Year Holding Period Requirement

PLR 9136020
June 10, 1991
Waiver of 10-Year Holding Period Requirement

PLR 9136018
June 10, 1991
Waiver of 10-Year Holding Requirement in FmHA Loan

PLR 9136015
June 7, 1991
Waiver of 10-Year Holding Requirement in FmHA Loan

PLR 9135037
May 31, 1991
Waiver of 10-Year Holding Requirement in FmHA Loan

PLR 9135036
May 31, 1991
Waiver of 10-Year Holding Requirement in FmHA Loan

PLR 9131009
April 24, 1991
Waiver of 10-Year Holding Requirement in FmHA Loan

PLR 9128021
April 12, 1991
Waiver of 10-Year Holding Period Requirement in FmHA Loan

PLR 9120021
February 19, 1991
Unsold Condominiums Qualify as New Buildings

PLR 9119024
February 7, 1991
Waiver of 10-Year Holding Period Requirement in FmHA Loan

PLR 9119022
February 7, 1991
Waiver of 10-Year Holding Period Requirement in FmHA Loan

PLR 9119021
February 7, 1991
Waiver of 10-Year Holding Period Requirement in FmHA Loan

PLR 9119020
February 6, 1991
Waiver of 10-Year Holding Period Requirement

PLR 9119019
February 6, 1991
Waiver of 10-Year Holding Period Requirement

PLR 9119015
February 5, 1991
Waiver of 10-Year Holding Period Requirement

PLR 9119013
January 31, 1991
Waiver of 10-Year Holding Period Requirement

PLR 9115011
January 9, 1991
Waiver of 10-Year Holding Period Requirement

PLR 9115010
January 9, 1991
Waiver of 10-Year Holding Period Requirement

PLR 9115009
January 9, 1991
Waiver of 10-Year Holding Period Requirement

PLR 9115008
January 9, 1991
Waiver of 10-Year Holding Period Requirement

PLR 9110017
December 3, 1990
Waiver of 10-Year Holding Period Requirement

PLR 9110011
November 20, 1990
Waiver of 10-Year Holding Period Requirement

PLR 9102019
October 12, 1990
Waiver of 10-Year Holding Period Requirement

PLR 9101006
October 2, 1990
Condominium Units Bought From Developer to be Used for Low-Income Housing Qualify for Credit

1990

PLR 9046011
August 15, 1990
Waiver of 10-Year Holding Period Requirement

PLR 9044037
August 2, 1990
Partnership, as Owner in Carryover Allocation, is Taxpayer for Purposes of 10 percent Carryover Credit Exception

PLR 9038008
June 14, 1990
Waiver of 10-Year Holding Period Requirement

PLR 9038006
June 14, 1990
Waiver of 10-Year Holding Period Requirement

PLR 9038005
June 14, 1990
Waiver of 10-Year Holding Requirement in FmHA Loan

PLR 9038004
June 13, 1990
Waiver of 10-Year Holding Requirement in FmHA Loan

PLR 9035015
May 30, 1990
Revocation of Earlier Ruling on Low-Income Housing Credits Applied Prospectively

PLR 9031007
May 2, 1990
Waiver of 10-Year Holding Requirement in FmHA Loan

PLR 9026009
March 21, 1990
Waiver of 10-Year Holding Requirement in FmHA Loan

PLR 9022027
February 28, 1990
Waiver of 10-Year Holding Period Requirement in FmHA Loan

PLR 9021016
February 22, 1990
Unsold Condominiums Qualify as New Buildings

PLR 9016085
January 26, 1990
Waiver of 10-Year Holding Period Requirement in FmHA Loan

PLR 9016032
January 19, 1990
Accrued Expenses Not Separate Financing (46(c)(8))

PLR 9015059
January 17, 1990
Waiver of 10-Year Holding Period Requirement in FmHA Loan

PLR 9038007
1990
Waiver of 10-Year Holding Period Requirement

PLR 9015030
January 11, 1990
Waiver of 10-Year Holding Period Requirement in FmHA Loan

PLR 9012037
December 21, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9012036
December 21, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9011017
December 18, 1989
Ruling 9001046 Revoked that LIHC Condominium Units Were Not Federally Subsidized

PLR 9012012
December 15, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9012011
December 15, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9014019
December 9, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9009054
December 6, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9009046
December 5, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9009028
November 30, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9009027
November 30, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9009023
November 30, 1989
Waiver of 10-Year Holding Period Requirement for Federally Assisted Low-Income Projects

PLR 9009022
November 30, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9009021
November 30, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9009014
November 30, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9009011
November 29, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9008032
November 22, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9008005
November 15, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9005067
November 9, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9004014
October 27, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9004013
October 27, 1989
Waiver of 10-Year Holding Period Requirement

PLR 9003008
February 13, 1989
Taxpayer May Defer Credit Period

PLR 9001046
October 11, 1989
Low-Income Condos--Not Federally Subsidized

1989

PLR 8950057
September 20, 1989
Credits Against Tax: New Building

PLR 8949064
September 20, 1989
Low-income Townhouses

PLR 8949015
September 7, 1989
Federal Subsidies and Low-Income Housing for Elder

PLR 8948016
August 31, 1989
Waiver of 10-Year Holding Period Requirement

PLR 8947014
August 23, 1989
Low-Income Housing Credit--Housing Credit Dollar Amount Allocation

PLR 8945036
August 15, 1989
Residential Condominium Deemed Low-Income Project

PLR 8945014
August 11, 1989
Waiver of 10-Year Holding Requirement

PLR 8944049
August 9, 1989
Waiver of 10-Year Holding Requirement

PLR 8944042
August 8, 1989
Congregate Housing Facility Deemed Low-Income Project

PLR 8943069
August 2, 1989
Waiver of 10-Year Holding Period Requirement

PLR 8943031
July 28, 1989
Waiver of 10-Year Holding Period Requirement

PLR 8941035
July 14, 1989
Partnership Anticipated Project Qualify for FmHA under SEC. 515 Program

PLR 8941021
July 13, 1989
Low-Income Housing Credit--Lease to Housing Cooperative

PLR 8938053
June 28, 1989
Waiver of 10-Year Holding Period Requirement

PLR 8930408
May 30, 1989
Limited Partnership Organized to Purchase Residential Rental Properties-But Nat'l Park Service Notified Partnership Rehabilitation didn't Conform with Interior's Standard

PLR 8931025
May 4, 1989
Installment Sale: Receipt of Bonds as Payment

PLR 8929017
April 19, 1989
Waiver of 10-Year Holding Period Requirement

PLR 8927061
March 20, 1989
Income of GP in LP does not Constitute Unrelated Trade

PLR 8931001
March 15, 1989
Investment Tax Credit - Partnership Allocations

PLR 8921035
February 23, 1989
Real Estate-Low-Income Housing, Bought From individual: Will Served Meals to Housing Residents by Individual seller

PLR 8920073
February 23, 1989
Townhouse Treated as Qualified Low-Income Building

PLR 8920010
February 6, 1989
Waiver of 10-Year Holding Period Requirement

PLR 8920003
January 17, 1989
A For-Non Profit Corp Formed to Serve as General Partner of Limited Partnership

PLR 8918071
December 20, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8911032
December 16, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8911027
December 16, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8911026
December 16, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8911025
December 16, 1988
LP-Sole Limited Partner in Partnership Form to Acquire, Build, Rehabilitate, and Operates Low-Income Housing Projects

PLR 8910015
December 7, 1988
Townhouse Treated as Qualified Low-Income Building

PLR 8910014
December 7, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8906030
November 10, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8906029
November 10, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8906028
November 10, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8905031
November 4, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8902039
October 19, 1988
Waiver of 10-Year Holding Period Requirement

1988

PLR 8852016
September 27, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8852014
September 27, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8851046
September 27, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8846011
August 19, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8844062
August 11, 1988
Partnership Organized to Purchase, Invest, Renovate, Lease, Operate, Sell The Project

PLR 8843015
July 28, 1988
Denial Waiver of 10-Year Holding Period Requirement

PLR 8842053
July 27, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8842052
July 27, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8839020
June 29, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8835051
June 8, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8923071
March 16, 1988
Loan to an Exempt Organization does not Constitute Taxable Expenditure

PLR 8820050
February 19, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8820049
February 19, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8816021
January 15, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8816018
January 13, 1988
Waiver of 10-Year Holding Period Requirement

PLR 8814030
January 6, 1988
Rehabilitation Expenditures Treated as Separate New Building

PLR 8813024
December 30, 1987
Partnership Building Low-Income Project--loan from City

PLR 8813006
December 23, 1987
Waiver of 10-Year Holding Period Requirement

PLR 8811046
December 23, 1987
Waiver of 10-Year Holding Period Requirement

PLR 8811039
December 21, 1987
Waiver of 10-Year Holding Period Requirement

PLR 8806012
November 6, 1987
Waiver of 10-Year Holding Period Requirement

PLR 8806010
November 6, 1987
Waiver of 10-Year Holding Period Requirement

1987

PLR 8752045
September 29, 1987
Waiver of 10-Year Holding Period Requirement

PLR 8742010
July 10, 1987
Offset to State Taxes

1986

PLR 8651050
September 22, 1986
704(b) Reallocation and Tax Credit Recapture

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Technical Advice Memorandums (TAMS)

TAM 201118012: Arbitrage
January 19, 2011

TAM 200523023: Treatment of HOME and AHP Funds
May 4, 2004

TAM 200413012: Arbitrage
November 26, 2003

TAM 200315004: Mortgage Revenue Bonds
December 6, 2002

TAM 200227009: Impact Fees
March 11, 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 20049009: PPA Agreement
August 9, 2000

TAM 200044005: Eligible Basis
July 14, 2000

TAM 200044004: Eligible Basis
July 14, 2000

TAM 200043017: Eligible Basis
July 14, 2000

TAM 200043016: Eligible Basis
July 14, 2000

TAM 200043015: Eligible Basis
July 14, 2000

TAM 200017046: Depreciation
September 10, 1999

TAM 9528002 :Taxpayers and Federal Subsidy
March 20, 1995

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IRS Notices

2018

Notice 2018-17: Low-Income Housing Credit Disaster Relief for the Commonwealth of Puerto Rico
February 8, 2018

2017

Notice 2017-19: 2017 State Housing Credit Ceilings, 2017 Private Activity Bond Volume Caps, Volume Limits
February 27, 2017

2016

Notice 2016-77: Satisfying the Required QAP Preference in Section 42(m)(1)(B)(ii)(III) (Concerning Concerted Community Revitalization Plans)
December 12, 2016

Notice 2016-24: 2016 Calendar Year Resident Population Figures
March 28, 2016

Notice 2016-23: Request for Comments Regarding Implementation of the New Partnership Audit Regime Enacted as Part of the Bipartisan Budget Act of 2015
2016

2015

Notice 2015-23: 2015 Calendar Year Resident Population Figures
March 23, 2015

2014

Notice 2014-15: Extension of Notice 2012-18 Treatment for States Participating in the Physical Inspections Pilot Program
February 27, 2014

Notice 2014-12: 2014 Calendar Year Resident Population Figures
February 24, 2014

2013

Notice 2013-47: Expanded Eligibility for Temporary Housing for Individuals Displaced by Severe Storms, Flooding, and Tornadoes in Oklahoma
November 18, 2013

Notice 2013-40: Low-Income Housing Credit Disaster Relief for Oklahoma Severe Storms and Tornadoes
September 30, 2013

Notice 2013-39: Temporary Shelter for Individuals Displaced by Severe Storms and Tornadoes in Oklahoma
September 23, 2013

Comment Request for Regulation Project
August 27, 2013

Notice of Funds Availability Inviting Applications for the Rural Community Development Initiative (RCDI) for Fiscal Year 2013
August 14, 2013

Rural Development Voucher Program
August 14, 2013

Notice 2013-15: 2013 Calendar Year Resident Population Figures
April 1, 2013

Notice 2013-9: Temporary Shelter for Individuals Displaced by Hurricane Sandy
February 25, 2013

Notice 2013-64: Low-Income Housing Credit Disaster Relief for Severe Storms, Flooding, Landslides, and Mudslides in Colorado
2013

Notice 2013-63: Low-Income Housing Credit Disaster Relief for Severe Storms, Flooding, Landslides, and Mudslides in Colorado
2013

2012

Utility Allowances Submetering: Cancellation of Notice of Public Hearing on Proposed Rulemaking
November 8, 2012

Notice 2012-68: Low-Income Housing Credit Disaster Relief for Hurricane Sandy
November 5, 2012

Utility Allowances Submetering: Notice of Proposed Rulemaking and Notice of Public Hearing
August 7, 2012

Notice 2012-18: Physical Inspections Pilot Program
April 30, 2012

Notice 2012-22: 2012 Calendar Year Resident Population Estimates
March 26, 2012

Notice 2012-07: Iowa Low-Income Housing Credit Disaster Relief
January 23, 2012

Notice 2012-3: Current Refundings of Tax-Exempt Bonds in Certain Disaster Relief Bond Programs
January 17, 2012

2011

Notice 2011-83: Pennsylvania Low-Income Housing Credit Disaster Relief
October 24, 2011

Notice 2011-87: New York Low-Income Housing Credit Disaster Relief
October 13, 2011

Notice 2011-74: Vermont Low-Income Housing Credit Disaster Relief
October 11, 2011

Notice 2011-65: Alabama Low-Income Housing Credit Disaster Relief
August 22, 2011

Notice 2011-60: North Dakota Low-Income Housing Credit Disaster Relief
August 1, 2011

Comment Request for Notice 2008-56
July 8, 2011

Notice 2011-47: Relief from Certain Low-Income Housing Credit Requirements Due to Severe Storms, Tornadoes, and Flooding in Missouri
June 15, 2011

Notice 2011-15: 2011 Calendar Year Resident Population Estimates
March 7, 2011

2010

Notice 2010-74: 2010 National Pool
November 15, 2010

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
September 14, 2010

Notice 2010-35: Direct Payment Subsidy Option for Certain Qualified Tax Credit Bonds and Build America Bonds
April 26, 2010

Notice 2010-21: 2010 Calendar Year Resident Population Estimates
March 22, 2010

Notice 2010-18: American Recovery and Reinvestment Tax Act of 2009 Clarifications
April 5, 2010

Notice 2010-10: Tax-exempt Bonds in Certain Disaster Areas
January 19, 2010
Tax-exempt Bonds in Certain Disaster Areas

2009

Notice 2009-50: Recovery Zone Bond Volume Cap Allocations
June 29, 2009

Notice 2009-44: Utilities Paid by Tenant of Submetered Rent-restricted Unit
May 26, 2009

Notice 2009-21: 2009 Calendar Year Resident Population Estimates
March 30, 2009

2008

Notice 2008-109: Midwestern and Hurricane Ike Disaster Areas and Population Estimates
December 15, 2008

Notice 2008-106: Applicable Percentage under Section 3002(A)(1) of the Housing Assistance Tax Act of 2008
December 8, 2008

Notice 2008-95: Notice to Address Amended Returns for Hurricane-Related Casualty Losses and Subsequent Grants Reimbursing Such Losses
July 14, 2008

Notice 2008-84: Application of Section 382 in the Case of Certain Acquisitions Made by the United States
October 14, 2008

Notice 2008-80: Tax-Exempt Bond Partnerships: Eligibility for Monthly Closing Elections
October 6, 2008

Notice 2008-79: Tax-Exempt Housing Bonds and 2008 Housing Legislation
October 6, 2008

Notice 2008-61: Relief from Certain Low-Income Housing Credit Requirements Due to Severe Storms, Tornadoes, and Flooding in Wisconsin
July 28, 2008

Notice 2008-58: Relief from Certain Low-Income Housing Credit Requirements Due to Severe Storms, Tornadoes, and Flooding in Iowa
July 14, 2008

Notice 2008-56: Relief from Certain Low-Income Housing Credit Requirements Due to Severe Storms and Flooding in Indiana
July 14, 2008

Notice 2008-47: Public Comment Invited on Recommendations for 2008-2009 Guidance Priority List
May 5, 2008

Notice 2008-27: Reissuance Standards for State and Local Bonds
March 10, 2008

Notice 2008-25: GO Zone Bonus Depreciation Recapture
March 3, 2008

Notice 2008-31: Voluntary Closing Agreement Program For Tax-Exempt Bonds and Tax Credit Bonds
February 26, 2008

Notice 2008-22: 2008 Calendar Year Resident Population Estimates
February 25, 2008

2007

Notice 2007-66: Relief from Certain Low-Income Housing Credit Requirements Due to Hurricane Katrina
August 20, 2007

Notice 2007-36: GO Zone Bonus Depreciation Additional Guidance
April 23, 2007

Notice 2007-23: 2007 Calendar Year Resident Population Estimate
March 12, 2007

Notice 2007-18: Definition of Party and Allocation of Net Income or Proceeds for Purposes of Section 4965
February 26, 2007

2006

Notice 2006-93: Information Reporting Requirements for Payments of Interest on Tax-Exempt Bonds
October 30, 2006

Notice 2006-67: GO Zone Bonus Depreciation
August 14, 2006

Notice 2006-65: Excise Taxes With Respect To Prohibited Tax Shelter Transactions to Which Tax-Exempt Entities Are Parties and Related Disclosure Requirements
July 11, 2006

Notice 2006-41: Gulf Opportunity Zone Bonds, Gulf Opportunity Zone Advance Refunding Bonds, and Gulf Tax Credit Bonds
May 1, 2006

Notice 2006-38: Rehabilitation Projects Located in Areas Affected by 2005 Gulf Hurricanes
April 17, 2006

Notice 2006-36: Public Comment Invited on Recommendations for 2006-2007 Guidance Priority List
April 10, 2006

Notice 2006-21: GO Zone Resident Population Estimates
March 20, 2006

Notice 2006-22: 2006 Calendar Year Resident Population Estimates
March 13, 2006

Notice 2006-11: Relief from Certain Low-Income Housing Credit Requirements Due to Hurricane Rita
February 13, 2006

2005

Notice 2005-69: Relief from Certain Low-Income Housing Credit Requirements Due to Hurricane Katrina
October 3, 2005

Notice 2005-52: Address for Filing Arbitrage Payments Under Expired Regulations Changed
July 11, 2005

Notice 2005-48: Brownfields Demonstration Program for Qualified Green Building and Sustainable Design Projects
July 5, 2005

Notice 2005-47: Guidance on State and Local Bond Options under Treasury Circular 230
June 27, 2005

Notice 2005-22: Additional Guidance for Material Advisors under 6111 and 6112
March 21, 2005

Notice 2005-17: Extension of Filing Deadline for Reportable Transactions Under Sections 6111 and 6112
February 22, 2005

Notice 2005-16: 2005 Calendar Year Resident Population Estimates
February 22, 2005

2004

Notice 2004-80: Temporary Rules Under Sections 6111 and 6112
December 13, 2004

Notice 2004-75: Relief from Certain LIHTC Requirements in Ohio Due to Post-Hurricane Severe Storms and Flooding
November 29, 2004

Notice 2004-76: Relief from Certain LIHTC Requirements in Florida Due to Hurricanes Charley, Frances, Ivan, and Jeanne
September 16, 2004

Notice 2004-74: Relief from Certain LIHTC Requirements in Alabama Due to Hurricane Ivan
September 15, 2004

Notice 2004-66: Relief from Certain LIHTC Requirements Due to Hurricane Charley and Hurricane Frances
September 4, 2004

Notice 2004-41: Charitable Contributions and Conservation Easements
July 12, 2004

Notice 2004-26: Public Comment Invited on Recommendations for 2004-2005 Guidance Priority List
April 19, 2004

Notice 2004-21: 2004 Calendar Year Resident Population Estimates
March 15, 2004

2003

Notice 2003-76: Updating List of Tax Avoidance Transactions Considered 'Listed Transactions' Under Sections 6011 and 6111
December 8, 2003

Notice 2003-42: Deadline for an Issuing Authority to Assign any Portion of its Volume Cap to Another Issuing Authority in the State
July 14, 2003

Notice 2003-41:Deadline for Allocating any Portion of the State Private Activity Bond Ceiling Under 146(e)
July 14, 2003

Notice 2003-26: Public Comment Invited on Recommendations for 2003-2004 Guidance Priority List
April 17, 2003

Notice 2003-16: 2003 Calendar Year Resident Population Estimates
2003

2002

Notice 2002-22: Guidance Priority List for 2002-2003
April 18, 2002

Notice 2002-13: Population Calculation for 2002
February 5, 2002

2001

Notice 2001-75: Equity Investment Eligibility for New Markets Tax Credits
December 17, 2001

Notice 2001-74: Depreciation Mid-Quarter Convention Relief (Supplement to Notice 2001-70)
November 5, 2001

Notice 2001-70: Disaster Relief for Taxpayers Affected by the September 11, 2001 Terrorist Attack
November 5, 2001

Notice 2001-21:Population Calculation for 2001
March 12, 2001

2000

Notice 2000-13: Population Calculation for 2000
February 28, 2000

1999

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

Notice 99-10: Population Calculation for 1999
February 8, 1999

1998

Notice 98-13: Private Activity Bond Volume Cap
February 9, 1998

Notice 98-5: Foreign Tax Credits-Abusive Tax-Motivated
December 23, 1997

1997

Notice 97-14: Private Activity Bond Volume Cap
February 24, 1997

1995

Notice 95-8: Population Calculation for 1995
February 21, 1995

1994

Notice 94-102 20: Community Development Corps. Accept Tax-Favored Contributions under 13311 of the Revenue Reconciliation Act of 1993
December 12, 1994

Notice 94-94: Earthquake Relief for Compliance Monitoring
September 30, 1994

Notice 94-60: Obsolete: Notice 89-1, 1989-1 CB 620, and Notice 89-6, 1989-1 CB 625
June 6, 1994

Notice 94-63: IRS Provides Housing Relief for those Affected by Midwest Flooding
June 1, 1994

Notice 94-50: IRS Provides Quick Reference to Election Provided Under OBRA '93
May 9, 1994

Notice 94-22: IRS Announces State Population Figures used in LIHC
March 14, 1994

Notice 94-5: Relief of Low-Income Housing Credit Rules Extended to Louisiana Parish
January 10, 1994

1993

Notice 93-47:IRS Announces State Population Figures Used in Low-Income Housing Project
July 1, 1993

Notice 93-1: IRS and Safe-Harbor Guidelines for Low-Income Housing Exemption Applications
January 4, 1993

1992

Notice 92-26: Special Housing Credit Agency Allocation Rule
June 8, 1992

Notice 92-43: Victims of Hurricane Andrew Eases by IRS Credit Requirements
April 14, 1992

Notice 92-5: 1992 Calendar Year Resident Population Estimates
February 10, 1992

1989

Notice 89-1: Election of Appropriate Percentage Month; Carryover of Post 1987
January 9, 1989

Utility Allowance Requirements (IRS Notice 89-6)
1989

1988

Notice 88-80: Income Determination Follows Section 8 of U.S. Housing Act of 1937
July 25, 1988

Notice 88-116: Low-Income Housing Tax Credit Carryover of 1989
1988

Notice 88-91: Assignment of Building Identification Number
1988

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Announcements

AN 2005-43 - New Procedure for Filing Form 8693, Low-Income Housing Credit Disposition Bond
2005

AN 2000-27- Corrections to Final Regulations (T.D. 8859, 2000-5 I.R.B. 429)
January 14, 2000

AN 98-81- Relief from 10% Basis Requirement in Declared Disaster Areas--Nevada County and California
1998

AN 94-130- Low Income Housing Credit Disposition Bond
1994

AN 94-97- New Form Available for Posting Bond to Avoid LIHC Recapture
1994

AN 91-112- Specific Instruction to Form 8609 (Rev. 3-91)
1991

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Treasury Decisions

TD 9587: Final Regulations: Section 42 Qualified Contract Provisions
May 3, 2012

TD 9420: Section 42 Utility Allowance Regulations Update
July 29, 2008

TD 9407: Extension of Time for Filing Returns
July 1, 2008

TD 9335: Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions under Section 4965
July 5, 2007

TD 9334: Requirement of Return and Time for Filing Under Section 4965
July 5, 2007

TD 9295: Final and Temporary Regulations Relating to Disclosure of Reportable Transactions and List Maintenance Requirements
November 1, 2006

TD 9204: Final Regulations: Limitations on Effective Mortgage Interest Rates under Section 143
May 23, 2005

Section 42 Carryover and Stacking Rule Amendments; Correction
February 24, 2004

TD 9112: Final Regulations: Electronic Filing of Form 8609, Low-Income Housing Credit Allocation Certification
January 27, 2004

TD 9110 Final Regulations: Section 42 Carryover and Stacking Rule Amendments
January 6, 2004

TD 8971 Temporary Regulations: New Markets Tax Credit
January 22, 2002

TD 8859 Final Regulations: Procedures for Compliance Monitoring by State and Local Housing Agencies
January 13, 2000

TD 8801 Arbitrage Restrictions on Tax-Exempt Bonds
January 5, 1999

TD 8732 Final Regulations: Treatment of Low-Income Housing Units Whose Incomes Increased 140 Percent of Limitation
September 25, 1997

TD 8731 Final and Temporary Regulations: Federal Rental Assistance Payments do not Result in a Reduction in Eligible Basis
September 25, 1997

TD 8713 Temporary Regulations: Federal Rental Assistance Payments do not Result in a Reduction in Eligible Basis
April 7, 1997

TD 8563 Final Regulations: Determination of Which States Qualify to Receive Credits From Unused Carryovers
September 30, 1994

TD 8521 Final Regulations: Secretary's Authority to Provide Guidance of Sec 42 and Document Allowing State and Local Housing Credit Agencies to Correct Administrative Errors and Omissions
January 25, 1994

TD 8520 Final Regulations: Eligibility for Carryover Allocation; Procedures Electing Appropriate Percentage Month; General Public Use Requirement; Utility Allowances
January 25, 1994

TD 8476 Final Regulations: Concerning Arbitrage and Related Restrictions Applicable to Tax-Exempt Bonds Issued by State and Local Governments
June 4, 1993

TD 8430 Final Regulations: Procedure for State and local Housing Credit Agencies to Monitor for Compliance with Requirements
September 1, 1992

TD 8420 Final Regulations: Address Application of Not-for-Profit Rules of Sec 183 to Activities Entitling Taxpayers to Claim Low-Income Housing Credits
June 10, 1992

TD 8417 Final and Temporary Regulations: Concerning Limitation on Passive Activity Losses and Credit
May 7, 1992

TD 8368 Final Regulations: Address Question Building Financed with Below Market Loan Under an Affordable Housing Program
September 25, 1991

TD 8302 Final Regulations: Low-Income Housing Credit for Certain Federally-Assisted Buildings
August 22, 1990

TD 8302 Correction to Final Regulations: Low-Income Housing Credit for Certain Federally-Assisted Buildings
August 22, 1990

TD 8268 Temporary Regulations: Requirements Met for Investment to Qualify under Sec 936(d)(4) as Investment in Qualified Caribbean Basin Countries
August 28, 1989

TD 8253 Temporary Regulations: Definition of "Activity" for Purposes of Applying Limitations
March 20, 1989

TD 8233 Final Regulations: Under Sec 46, 48 and 191 Concerning Investment Tax Credit for Qualified Rehabilitation Expenditures to Qualified Rehabilitated Buildings
October 11, 1988

TD 8175 Temporary Regulations: Limitations on Passive Activity Losses and Credits
February 12, 1988

TD 8162 Temporary Regulations: Low-Income Housing Credit for Certain Federally-Assisted Buildings
November 3, 1987

TD 8145 Temporary Regulations: Allocation of Interest Expense Among a Taxpayer's Expenditures
July 2, 1987

TD 8144 Temporary Regulations: Low-Income Housing Credit of IRC Code of 1986
June 17, 1987

TD 8124 Temporary Regulations: Time and Manner of Making Certain Elections Under the Tax Reform Act of 1986
February 5, 1987

TD 8049 Final Regulations:Tax Exempt Status of Mortgage Subsidy Bonds
September 3, 1985

TD 8033 Temporary Regulations: Tax-Exempt Entity Leasing
July 2, 1985

TD 7995 Temporary Regulations: Income Tax Relating to Tax Exempt Status of Interest on Mortgage Subsidy Bonds
December 12, 1984

TD 7991 Temporary Regulations : Deductions, Timing of Deductions, and Losses in Certain Transactions Between Related Taxpayers
November 30, 1984

TD 7986 Temporary Regulations: Limitations Placed on Amount of Cost Recovery Deductions and Investment tax Credit Allowed for Taxpayers Purchasing Passenger Automobiles Use in Trade or Business
October 24, 1984

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IRS Chief Counsel Advice Memorandums

AM 2016-001: Nonrecourse Carve-Outs Do Not Cause Debt to fail to Qualify as Nonrecourse Debt
April 15, 2016

Low-Income Housing Credit (LIHC)-Noncompliance Resulting from Conflicting Program Requirements
March 26, 2015

Units for Resident Managers or Maintenance Personnel in a Building Eligible for Low-Income Housing Credit
June 2, 2014

CCA 201352009 - Noncompliance under 42(h)(5)(B) of the Internal Revenue Code
December 27, 2013

CCA 20125201F - Tax Years Through Analysis of Negligence Penalty and Reasonable Basis Under I.R.C. 6662 and Reasonable Cause and Good Faith Under I.R.C. 6664
December 28, 2012

CCA 20124103F - Forgivable Loan
October 12, 2012

AM 2012-004 - Dissolution of California Redevelopment Agencies
June 1, 2012

CCA 201147025: Continuing Care Retirement Community facilities as Residential Rental Property
November 25, 2011

CCA 201147024 - Tax Treatment of Massachusetts State Tax Credits
November 25, 2011

CCA 201146016 - Termination of a Building's Extended Use Period under 42(h)(6)(E)(i)(I) Upon Foreclosure (or Instrument in Lieu of Foreclosure) Does Not Result in Automatic Recapture of Credits Under 42(j)
November 18, 2011

CCA 201136023 - Recapture Provisions of 42(j)(1); Bentley Court II Limited Partnership v. Commissioner, T.C. Memo. 2006-113
September 9, 2011

CCA 201106008 - Treatment of TCAP Grants and Allocations
February 11, 2011

CCA 201046014 - Section 42 Over Income Advice
November 19, 2010

CCA 201042025 - Suitable for Occupancy Requirement and HUD Uniform Physical Condition Standard
October 22, 2010

CCA 2009090416224806 - Increases in Family Size
September 4, 2009

CCA 200913013 - Penalty Assessments where Low-Income Housing Credit Agencies Fail to File Annual Reports
March 27, 2009

CCA 2000913012 - Issues Arising when Qualified Low-Income Housing Buildings are Damaged by Casualty
March 27, 2009

CCA 200812023 - Allocation of LIHTC Following Special Allocations of Depreciation Expense
March 21, 2008

CCA 200738013 - Facade Easement Valuation Percentages
August 9, 2007

CC-2007-010 - 2006 GO Zone Allocation Relief
March 28, 2007

AM 2007-002 - State Tax Credit Transfers
January 11, 2007

CCA 200704030 - IRC Sections 701, 707 - Partners, Not Partnerships, Subject to Tax
October 6, 2006

CCA 200704028 - IRC Sections 701, 707 - Partners, Not Partnerships, Subject to Tax
October 6, 2006

CCA 200445046 - Massachusetts Transferable Tax Credits
November 5, 2004

CCA 200327041 - IRC Section 168 Accelerated Cost Recovery System
July 7, 2003

CCA 200318026 - IRC Section 42 - Late election of tax credit percentage denied
May 5, 2003

CCA 200211042 - IRC Section 42 Gross Income Defined
March 18, 2002

CCA 200137044 - IRC Section 42 - Claiming Credits Before 8609s are Received
June 28, 2001

CCAM 2000137028 - Available Unit Rule
June 14, 2001

CCA 200134006 - IRC Section 42 and Casualty Losses
May 4, 2001

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IRS Information Letters

INFO 2002-0067 - Eligibility of Students - IRC Section 42 - Low-income housing credit
April 2, 2002

INFO 2001-0292 - Binding Commitments -IRC Section 42 - Low-income housing credit
November 2, 2001

INFO 2000-0088 - Student Occupied Housing-IRC Section 42 - Low-income housing credit
June 2, 2000

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Other IRS Guidance

2015-2016 Priority Guidance Plan
July 31, 2015

4th Quarter Update to the 2014–2015 Priority Guidance Plan

Third Quarter Update to the 20142015 Priority Guidance Plan
April 28, 2015

Audit Technique Guide IRC 42, Low-Income Housing Credit
September 18, 2014

PMTA 2014-22: Units for Resident Managers or Maintenance Personnel in a Building Eligible for Low-Income Housing Credit
June 2, 2014

DRAFT Audit Technique Guide IRC 42, Low-Income Housing Credit
December 19, 2013

Market Segment Specialization Program: Low-Income Housing Tax Credit
2013

Coordinated Issue Paper - Exclusion of Income: Non-Corporate Entities and Contributions to Capital
November 18, 2008

Memo from Robert S. Choi Director, EO Rulings and Agreements Regarding Low Income Housing Tax Credit Limited Partnerships
July 30, 2007

Industry Director Directive on Section 118 Abuse
December 28, 2006

DRAFT Audit Technique Guide IRC 42, Low-Income Housing Credit
December 2003

ITA 200211042: Sale of Missouri Tax Credits
February 5, 2002

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Joint Committee Documents

Excerpt from Joint Committee on Taxation General Explanation of The Tax Reform Act Of 1986 (H.R.3838, 99th Congress; Public Law 99-514)
May 4, 1987

Excerpt from Joint Committee on Taxation Summary Of Conference Agreement On H.R.3838 (Tax Reform Act Of 1986)
August 29, 1986

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Other

Housing Credit Income Averaging Frequently Asked Questions
National Council of State Housing Agencies, Updated April 6, 2018

Internal Revenue Service's Section-by-Section Audit Technique Guide IRC §42, Low-Income Housing Credit (August 11, 2015)

Audit Technique Guide IRC §42, Low-Income Housing Credit (August 11, 2015)

2015-2016 Priority Guidance Plan (July 31, 2015)

4th Quarter Update to the 2014–2015 Priority Guidance Plan

Third Quarter Update to the 2014–2015 Priority Guidance Plan

PMTA 2014-22: Units for Resident Managers or Maintenance Personnel in a Building Eligible for Low-Income Housing Credit (June 2, 2014)

Audit Technique Guide IRC §42, Low-Income Housing Credit (September 18, 2014)

DRAFT Audit Technique Guide IRC §42, Low-Income Housing Credit (December 19, 2013)

DRAFT Audit Technique Guide IRC §42, Low-Income Housing Credit (December 2003 Draft)

Market Segment Specialization Program: Low-Income Housing Tax Credit (Fall 2013)

ITA 200211042: Sale of Missouri Tax Credits (February 5, 2002)

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

Coordinated Issue Paper - Exclusion of Income: Non-Corporate Entities and Contributions to Capital (November 18, 2008)

Memo from Robert S. Choi Director, EO Rulings and Agreements Regarding Low Income Housing Tax Credit Limited Partnerships (July 30, 2007)

Industry Director Directive on Section 118 Abuse (December 28, 2006)

Guide for Completing Form 8823: Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition (January 2011)

HUD Guide: Using HOME with Low-Income Housing Tax Credits
October 1997

Memorandums 

Field Service Advice Memorandums

FSA 199948006 - IRC Section 42 - Low-Income Housing Credit - Promissory Notes Included In Eligible Basis
August 31, 1999

FSA 199908037 - IRC Section 42 - Low-Income Housing Credit - Adjust Eligible Basis in First Open Year
November 25, 1998

General Counsel Memorandums

GCM 39583 - Inclusion of Grants in Income

GCM 38944 - Inclusion of Grants in Income-Partnerships

Small Business and Self-Employed Division Memorandums

SBSE Memo for Examiners Assigned Low-Income Housing Credit Cases Regarding Noncompliance Resulting from Conflicting Program Requirements
August 20, 2007

Memorandums of Understanding

Improving the Administration of the LIHC Program: November 2000
February 5, 2001

Fair Housing Act Compliance in LIHC Properties: August 11, 2000
August 11, 2000

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IRS LIHTC Newsletters

Low Income Housing Credit Newsletters No. 1-56
September 2014

Low Income Housing Credit Newsletter IRS, Issue #56
September 2014

Low Income Housing Credit Newsletter IRS, Issue #55
April 2014

Low Income Housing Credit Newsletter IRS, Issue #54
December 2013

Low Income Housing Credit Newsletter IRS, Issue #53
October 2013

Low Income Housing Credit Newsletter IRS, Issue #52
August 2013

Low Income Housing Credit Newsletter IRS, Issue #51
April 2013

Low Income Housing Credit Newsletter IRS, Issue #50
December 2012

Low Income Housing Credit Newsletter IRS, Issue #49
September 2012

Low Income Housing Credit Newsletter IRS, Issue #48
March 2012

Low Income Housing Credit Newsletter IRS, Issue #47
December 2011

Low Income Housing Credit Newsletter IRS, Issue #46
September 2011

Low Income Housing Credit Newsletter IRS, Issue #45
July 2011

Low Income Housing Credit Newsletter IRS, Issue #44
May 2011

Low Income Housing Credit Newsletter IRS, Issue #43
February 2011

Low Income Housing Credit Newsletter IRS, Issue #42
November 2010

Low Income Housing Credit Newsletter IRS, Issue #41
September 2010

Low Income Housing Credit Newsletter IRS, Issue #40
August 2010

Low Income Housing Credit Newsletter IRS, Issue #39
April 2010

Low Income Housing Credit Newsletter IRS, Issue #38
December 2009

Low Income Housing Credit Newsletter IRS, Issue #37
October 2009

Low Income Housing Credit Newsletter IRS, Issue #36
July 2009

Low Income Housing Credit Newsletter IRS, Issue #35
May 2009

Low Income Housing Credit Newsletter IRS, Issue #34
March 2009

Low Income Housing Credit Newsletter IRS, Issue #33
December 2008

Low Income Housing Credit Newsletter IRS, Issue #32
October 2008

Low Income Housing Credit Newsletter IRS, Issue #31
July 2008

Low Income Housing Credit Newsletter IRS, Issue #30
June 2008

Low Income Housing Credit Newsletter IRS, Issue #29
February 2008

Low Income Housing Credit Newsletter IRS, Issue #28
December 2007

Low Income Housing Credit Newsletter IRS, Issue #27
October 2007

Low Income Housing Credit Newsletter IRS, Issue #26
September 2007

Low Income Housing Credit Newsletter IRS, Issue #25
August 2007

Low Income Housing Credit Newsletter IRS, Issue #24
April 2007

Low Income Housing Credit Newsletter IRS, Issue #23
December 2006

Low Income Housing Credit Newsletter IRS, Issue #22
September 2006

Low Income Housing Credit Newsletter IRS, Issue #20
April 2006

Low Income Housing Credit Newsletter IRS, Issue #19
December 2005

Low Income Housing Credit Newsletter IRS, Issue #18
August 2005

Low Income Housing Credit Newsletter IRS, Issue #17
June 2005

Low Income Housing Credit Newsletter IRS, Issue #16
April 2005

Low Income Housing Credit Newsletter IRS, Issue #15
November 2004

Low Income Housing Credit Newsletter IRS, Issue #14
August 2004

Low Income Housing Credit Newsletter IRS, Issue #13
April 2004

Low Income Housing Credit Newsletter IRS, Issue #12
February 2004

Low Income Housing Credit Newsletter IRS, Issue #11
December 2003

Low Income Housing Credit Newsletter IRS, Issue #10
August 2003

Low Income Housing Credit Newsletter IRS, Issue #9
April 2003

Low Income Housing Credit Newsletter IRS, Issue #8
December 2002

Low Income Housing Credit Newsletter IRS, Issue #7
August 2002

Low Income Housing Credit Newsletter IRS, Issue #6
June 2002

Low Income Housing Credit Newsletter IRS, Issue #5
March 2002

Low Income Housing Credit Newsletter IRS, Issue #4
October 2001

Low Income Housing Credit Newsletter IRS, Issue #3
May 2001

Low Income Housing Credit Newsletter IRS, Issue #2
February 2001

Low Income Housing Credit Newsletter IRS, Issue #1
October 2000

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