Links
Statutes and Legislative History
Excerpts from General Explanation of Tax Reform Act of 1986 ("Blue Book"), May 4, 1987
Excerpts from House Conference Report No. 100-1104, Oct. 21, 1988, on Technical and Miscellaneous Revenue Act of 1988 (1 mb)
Excerpts from House Conference Report No. 101-964, Oct. 27, 1990, on Omnibus Budget Reconciliation Act of 1990 (1 mb)
Excerpts from House Conference Report No. 103-213, Aug. 4, 1993, on Omnibus Budget Reconciliation Act of 1993 (1 mb)
Internal Revenue Code Section 142(d): Tax Exempt Bond Financing (link will take the user to the complete section 142).
Internal Revenue Code Section 42: Low Income Housing Credit, Including Effective Dates and Related Provisions
Internal Revenue Code Section 49: At-Risk Rules
Regulations
?1.42-10. Utility allowances
?1.42-11. Provision of services
?1.42-12. Effective dates and transitional rules
?1.42-13. Rules necessary and appropriate; housing credit agencies' correction of administrative errors and omissions
?1.42-14. Allocation rules for post-1989 State housing credit ceiling amounts
?1.42-15. Available unit rule
?1.42-16. Eligible basis reduced by federal grants
?1.42-1T. Limitation on low-income housing credit allowed with respect to qualified low-income buildings receiving housing credit allocations from state or local housing credit agency (temporary)
?1.42-2. Waiver of requirement that an existing building eligible for the low-income housing credit was last placed in service more than 10 years prior to acquisition by the taxpayer
?1.42-3. Treatment of buildings financed with proceeds from a loan under an Affordable Housing Program established pursuant to section 721 of the Financial Institutions Reform, Recovery, and Enforceme
?1.42-4. Application of not-for-profit rules of section 183 to low-income housing credit activities
?1.42-5. Monitoring compliance with low-income housing credit requirements in effect AFTER 1/1/2000
?1.42-5. Monitoring compliance with low-income housing credit requirements in effect BEFORE 1/1/2000
?1.42-6. Buildings qualifying for carryover allocations
?1.42-8. Election of appropriate percentage month
?1.42-9. For use by the general public
IRS Final Regulations (TD 8859) (Compliance Monitoring and Miscellaneous Issues)
IRS Regulatory Preambles (184 kb)
IRS Revenue Rulings
Internal Revenue Service Reverses Position on Inclusion of Impact Fees in Basis, February 15, 2002, by Richard S. Goldstein.
IRS Revenue Ruling 2002-9 Are "impact fees" incurred by a taxpayer in connection with the construction of a new residential rental building capitalized costs allocable to the building under ?? 263(a)
IRS Revenue Ruling 90-60 (Recapture Bonds) no direct link is available. This link is to a search page that will lead to the ruling.
IRS Revenue Ruling 90-89 (Minimum Set-Aside Requirements) no direct link is available. This link is to a search page that will lead to the ruling.
IRS Revenue Ruling 91-38 (Low Income Housing Credit Questions and Answers) no direct link is available. This link is to a search page that will lead to the ruling.
IRS Revenue Ruling 92-61 (Treatment of Resident Manager's Unit) no direct link is available. This link is to a search page that will lead to the ruling.
IRS Revenue Ruling 92-79 (Building Receiving 1989 and Post-1989 Credit) (35 kb)
IRS Revenue Ruling 94-57 (Changes in Area Median Gross Income) no direct link is available. This link is to a search page that will lead to the ruling.
IRS Revenue Ruling 95-49 (Tenant Right of First Refusal)
IRS Revenue Ruling 96-35 (FEMA Grants and Loans)
IRS Revenue Ruling 97-4 (Clarification of TRA 1986 Section 502(e)(3)Transitional Relief)
IRS Revenue Ruling 98-47 (Tax-Exempt Bond Ruling on Assisted Living) Not found on the Novogradac web site (although there are '98 Rev.Rul's there). This link is to a search page that will lead to the
IRS Revenue Ruling 98-49 (Effect of SRO and Shelter Plus Care Payments on Eligible Basis)
IRS Revenue Ruling 99-39 (Effect of HOPWA Funds on Qualified Basis), Link to a PDF file on "Uncle Fed".
IRS Revenue Procedures
IRS Revenue Procedure 92-31 (State Agency Credit Carryover)
IRS Revenue Procedure 94-10 (Deep Rent Skewing Election)
IRS Revenue Procedure 94-57 (Gross Rent Floor)
IRS Revenue Procedure 94-64 (Waiver of Annual Income Recertification)
IRS Revenue Procedure 94-65 (Documentation of Income from Assets)
IRS Revenue Procedure 94-9 (Election to Determine Rents by Number of Bedrooms)
IRS Revenue Procedure 95-28 (Relief for Projects in Disaster Areas)
IRS Revenue Procedure 99-11 (Alternative to Surety Bonds)
IRS Notices
IRS Notice 88-116 (Placement in Service)
IRS Notice 88-80 (Income Determination) (8 kb)
IRS Notice 88-91 (Definition of a Building)
IRS Forms
IRS Form 8586: Low Income Housing Credit Only available in formats that require downloading the file to the user's harddrive before viewing. This link is to the list of forms from which the user choos
IRS Form 8609 Schedule A: Annual Statement Only available in formats that require downloading the file to the user's harddrive before viewing. This link is to the list of forms from which the user cho
IRS Form 8609: Low Income Housing Credit Allocation Certification Only available in formats that require downloading the file to the user's harddrive before viewing. This link is to the list of forms
IRS Form 8610: Low Income Housing Credit Agencies Report Only available in formats that require downloading the file to the user's harddrive before viewing. This link is to the list of forms from whic
IRS Form 8611: Recapture of Low Income Housing Credit Only available in formats that require downloading the file to the user's harddrive before viewing. This link is to the list of forms from which t
IRS Form 8693: Low Income Housing Credit Disposition Bond Only available in formats that require downloading the file to the user's harddrive before viewing. This link is to the list of forms from whi
IRS Form 8823: Low Income Housing Credit Agencies Report of Noncompliance Only available in formats that require downloading the file to the user's harddrive before viewing. This link is to the list o
IRS Private Letter Rulings
IRS Private Letter Ruling 199948025 (Use of Residential Unit for After-School Care)
IRS Private Letter Ruling 199949044 (Qualification of Assisted Living Facility as Residential Rental Housing)
IRS Private Letter Ruling 199949044 (Qualification of Assisted Living Facility as Residential Rental Housing)
IRS Private Letter Ruling 200006022 (Redemption of Bonds After Placed in Service Date)
IRS Private Letter Ruling 8813024 (Below-Market Federal Loan)
IRS Private Letter Ruling 8941021 (Leasing Cooperatives)
IRS Private Letter Ruling 8945036 (Rental Housing for the Elderly)
IRS Private Letter Ruling 9120021 (Project Never Placed in Service)
IRS Private Letter Ruling 9146017 (Placement in Service After Certification of Occupancy)
IRS Private Letter Ruling 9506016 (Placed in Service Date for Rehabilitation Expenditures)
IRS Private Letter Ruling 9526009 (Exclusion of SSI Payments from Gross Rent)
IRS Private Letter Ruling 9538015 (Security Officer Unit)
IRS Private Letter Ruling 9606004 (Denial of 10 Year Rule Waiver)
IRS Private Letter Ruling 9611010 (Effect on Eligible Basis of FEMA Funds)
IRS Private Letter Ruling 9816018 (Tax Exempt Bonds-Eligible Basis)
IRS Private Letter Ruling 9817028 (Administrative Error Carryover Allocation)
IRS Private Letter Ruling 9853036 (Tax Exempt Bonds Timing Issues)
IRS Technical Advice Memoranda & Field Service Advice
IRS Field Service Advice 199948006 (Inclusion of Promissory Notes in Eligible Basis)
IRS Technical Advice Memorandum 9528002 (Federally Subsidized Building)
Other Links & Documents
2003 Tax Act ? Provisions Affecting Business, 29 May 2003, Nixon Peabody (24 kb)
25% off the Housing and Development Reporter Newsletter Exclusively for Affordable Housing Tax Credit Coalition members.
Casualty Loss Letter to The Honorable Pamela F. Olson, September 12, 2002
Chart of State Low-Income Housing Tax Credits
EITF 94-1: Accounting for Tax Benefits Resulting from Investments in Affordable Housing Projects (29 kb)
Letter to The Honorable Max Baucus Regarding the Housing Bond and Credit Modernization and Fairness Act
Memo: Millennial Housing Commission Report, Members Only.
NCSHA Recommended Practices for Allocation and Underwriting (1998).
NCSHA Standards for State Credit Administration (1993) (35 kb)
Nixon Peabody Memo on Historic Tax Credits, PDF (52kb) (12 kb)
Potential Impact on the Housing Tax Credit and Affordable Housing Development of the Administration's Proposal to Eliminate Taxes on Corporate Dividends, Nixon Peabody, LLP
Proposal to Eliminate Taxes on Corporate Dividends Could Change Investment Strategies, Raising Funds from the Public and Operating Private Corporations, Nixon Peabody, LLP.
Rep. Charles Rangel' letter to the Secretary of HUD warning him of the adverse impact the President's so-called "stimulus" tax cut bill.
S. 2006 Would Clarify Low-Income Housing Credit Rules
State Tax Credit Allocating Agencies
State Tax Credit Table (53 kb)
The Impact of the Dividend Exclusion Proposal on the Production of Affordable Housing
Tthe Affordable Housing Resource Center, an online resource provided by Novogradac & Company LLP, a national consulting and certified public accounting firm that is a recognized leader in the affordab
Helpful Links
Affordable Housing Tax Credit Coalition
Congressional Budget Office
Congressional Record
Federal Housing Finance Board
Federal Register
House Financial Services Committee
House Ways and Means Committee
Internal Revenue Service
Joint Committee on Taxation
Library of Congress
Office of Federal Housing Enterprise Oversight
President?s Advisory Panel on Federal Tax Reform
Senate Banking Housing &Urban Affairs Committee
Senate Finance Committee
The White House
Thomas (Legislative Research and Information)
U.S. House of Representatives
U.S. Senate
US Code Search
USDA Rural Development
USDA Rural Housing Service
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