Internal Revenue Service and Department of Housing and Urban Development Notices and Rulings

Rural Rental Housing (RRH) Service - Reforms Improving the Effectiveness of the Section 515 Rural Rental Housing Program

Section 502(e)(3) of the Tax Reform Act of 1986 Does Not Prevent a Taxpayer from Claiming a Low-Income Housing Tax Credit Under Section 42 for a Building Whose Credit Period Begins After 1995

Impact of Assistance Provided by the Federal Emergency Management Agency

Effect a Tenant Exercising a Right of First Refusal, Suspending or Terminating the Provisions of an Extended Low-Income Housing Commitment, on such Extended Low-Income Housing Commitment's Satisfaction of Section 42(h)(6) of the Internal Revenue Code

Effects of Changes in Area Median Gross Income with respect to Tenant Qualification and Unit Availability

Requirement to Enter into an "Extended Use Agreement" for Pre-1990 Allocation Projects Wishing to Receive Additional Housing Credit Allocations after December 31, 1989

Treatment of Unit Occupied by a Full-Time Resident Manager

Satisfying the Minimum Set-Aside Requirements - Income Limitation Applicable to Unrelated Individuals Occupying a Low-Income Unit

Computing Income Limits Applicable to Exempt Facility Bonds Issued to Provide for Qualified Residential Rental Projects under Section 142 of the Code and to Low-Income Housing Credits under Section 42 of the Code

Capitalization of "Impact Fees" Incurred by Taxpayer in connection with the Construction of a New Residential Rental Building

Certain Rental Assistance Payments Not Treated as Grants With Respect to a Building or Its Operation Under Section 42(d)(5) of the Internal Revenue Code

Safe Harbor to Expedite Exemption Rulings for Low-Income Housing Providers

Process for Granting Temporary Relief from Certain Provisions of Section 42 of the Internal Revenue Code for Owners of Low-Income Housing Tax Credit Program Projects and Housing Credit Agencies in Major Disaster Areas (Superseded by Revenue Procedure 2007-54)

Establishing the Gross Rent Floor for Rent-Restricted Units

Process for Granting Temporary Relief from Certain Provisions of Section 42 of the Internal Revenue Code for Owners of Low-Income Housing Tax Credit Program Projects and Housing Credit Agencies in Major Disaster Areas (Supercedes Revenue Procedure 95-28)

Dated December 7, 1995 - Use of Federal Emergency Management Agency (FEMA) Grant Funds to Repair Flood Damaged Units*

Dated November 30, 1995 - Administrative Errors and Correction*

Dated November 7, 1995 - Rejection of a Waiver Request of the Ten-Year Holding Period Requirement Under Section 42(d)(2)(B)(ii) of the Internal Revenue Code*

Dated June 16, 1995 - Treatment of Adjusted Basis of Unit Occupied by Courtesy Officer*

Dated December 23, 1994 - Administrative Errors and Correction*

Dated November 3, 1994 - Administrative Errors and Correction*

Dated September 30, 1994 - Single Room Occupancy Units Treated as a Separate Low-Income Unit*

Dated May 6, 1994 - Administrative Errors and Correction*

Federally Subsidized Building**

Frequently Asked Questions

Bond Requirements When a Taxpayer Disposes of Interests in a Qualified Low-Income Building

Available Unit Rule

Obsolete Notices, Notice 89-1 and Notice 89-6

Election of Appropriate Percentage Month; Carryover of Post-1987 Low-Income Housing Credit Dollar Amounts

Determination of Income for Purposes of Section 42(g)(1)

Post June 30, 1992 Allocations and Timing of the Verification of the 10% Carryover Qualification Test

Election to Accelerate Low-Income Housing Credits Otherwise Allowable In Future Years

Utility Allowances, General Public Use Requirement, and Provision of Services

Assignment of a Building Identification Number (BIN)

Carryover of 1989 Credits for Certain Projects in Progress, Description of Construction, Reconstruction or Rehabilitation, and Placed in Service

Department of Housing and Urban Development- Combined Income and Rent

Units With Low-Income Housing Tax Credit Allocations Combined With Housing Choice Voucher Assistance Under the Tenant-Based and Project-Based Programs

Federally Mandated Exclusions From Income

Combined Income and Rent - Federally Mandated Exclusions from Annual Income

Proposed Guidelines for Determining Whether Organizations Providing Housing are Described in Section 501(c)(3) of the Internal Revenue Code

Correction of Form 8609 Instructions