other · IRS · Rule · Published 1997-09-26 · Effective 1997-09-26 · 62 FR 50503
Document
Document number
97-25493
Federal Register citation
62 FR 50503
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1997-09-26
Effective date
1997-09-26
Treasury docket
TD 8732
Abstract
This document contains final regulations concerning the treatment of low-income housing units in a building that is occupied by individuals whose incomes increase above 140 percent of the income limitation applicable under section 42(g)(1). These regulations affect owners of those buildings who claim the low-income housing tax credit.