# Available Unit Rule
> **IRS** · Final regulations. · Published 1997-09-26 · Effective 1997-09-26 · 62 FR 50503
## Document
- **Document number:** 97-25493
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 50503
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/09/26/97-25493/available-unit-rule)
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