other · IRS · Rule · Published 2011-12-05 · Effective 2011-12-05 · 76 FR 75774
Document
Document number
2011-31169
Federal Register citation
76 FR 75774
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2011-12-05
Effective date
2011-12-05
Treasury docket
TD 9560
Abstract
This document contains final regulations relating to how an entity serving certain targeted populations can meet the requirements to be a qualified active low-income community business for the new markets tax credit. The regulations reflect changes to the law made by the American Jobs Creation Act of 2004. The regulations will affect certain taxpayers claiming the new markets tax credit.