# Compliance Monitoring and Miscellaneous Issues Relating to the Low-Income Housing Credit
> **IRS** · Final regulations. · Published 2000-01-14 · Effective 2001-01-01 · 65 FR 2323
## Document
- **Document number:** 00-111
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 2323
- **CFR reference:** 26 CFR 1
- **Publication date:** 2000-01-14
- **Effective date:** 2001-01-01
- **Treasury docket:** TD 8859
## Abstract

This document contains final regulations regarding the procedures for compliance monitoring by state and local housing agencies (Agencies) with the requirements of the low-income housing credit; the requirements for making carryover allocations; the rules for Agencies' correction of administrative errors or omissions; and the independent verification of information on sources and uses of funds submitted by taxpayers to Agencies. These final regulations affect owners of low-income housing projects who claim the credit and the Agencies who administer the credit.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/01/14/00-111/compliance-monitoring-and-miscellaneous-issues-relating-to-the-low-income-housing-credit)
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