other · IRS · Rule · Published 2004-01-06 · Effective 2004-01-06 · 69 FR 502
Document
Document number
03-32219
Federal Register citation
69 FR 502
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2004-01-06
Effective date
2004-01-06
Treasury docket
TD 9110
Abstract
This document contains final regulations that amend several existing regulations concerning the low-income housing tax credit. The regulations primarily reflect changes to the law made by the Community Renewal Tax Relief Act of 2000 and affect owners of low-income housing projects who claim the credit and the State or local housing credit agencies who administer the credit.