other · IRS · Rule · Published 1997-09-26 · Effective 1997-09-26 · 62 FR 50502
Document
Document number
97-25490
Federal Register citation
62 FR 50502
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1997-09-26
Effective date
1997-09-26
Treasury docket
TD 8731
Abstract
This document contains final regulations with respect to the low-income housing tax credit relating to the application of section 42(d)(5) to certain rental assistance programs under section 42(g)(2)(B)(i). The regulations clarify that certain types of federal rental assistance payments do not result in a reduction in the eligible basis of a low-income housing building.