# Section 42 Carryover and Stacking Rule Amendments
> **IRS** · Final regulations. · Published 2004-01-06 · Effective 2004-01-06 · 69 FR 502
## Document
- **Document number:** 03-32219
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 69 FR 502
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2004/01/06/03-32219/section-42-carryover-and-stacking-rule-amendments)
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