other · IRS · Rule · Published 2008-07-29 · Effective 2008-07-29 · 73 FR 43863
Document
Document number
E8-17268
Federal Register citation
73 FR 43863
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2008-07-29
Effective date
2008-07-29
Treasury docket
TD 9420
Abstract
This document contains final regulations that amend the utility allowances regulations concerning the low-income housing tax credit. The final regulations update the utility allowance regulations to provide new options for estimating tenant utility costs. The final regulations affect owners of low-income housing projects who claim the credit, the tenants in those low-income housing projects, and the State and local housing credit agencies that administer the credit.