Section 42, Low-Income Housing Credit Average Income Test Regulations; Correction
other · IRS · Rule · Published 2022-11-14 · Effective 2022-11-14 · 87 FR 68048
Document
Document number
2022-24636
Federal Register citation
87 FR 68048
CFR reference
26 CFR 1
Type
Rule
Action
Correcting amendments.
Category
other
Sub-agency
IRS
Publication date
2022-11-14
Effective date
2022-11-14
Treasury docket
TD 9967
Abstract
This document contains corrections to the final regulations (Treasury Decision 9967) published in the Federal Register on Wednesday, October 12, 2022. This correction includes final and temporary regulations setting forth guidance on the average income test for purposes of the low-income housing credit.