# Section 42, Low-Income Housing Credit Average Income Test Regulations; Correction
> **IRS** · Correcting amendments. · Published 2022-11-14 · Effective 2022-11-14 · 87 FR 68048
## Document
- **Document number:** 2022-24636
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 87 FR 68048
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2022/11/14/2022-24636/section-42-low-income-housing-credit-average-income-test-regulations-correction)
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