Table of Contents

• Rev. Rul. 2004-82
  • PURPOSE
  • LAW AND QUESTIONS AND ANSWERS
    • A. ELIGIBLE BASIS AND QUALIFIED BASIS ISSUES
    • B. FIRST-YEAR LOW-INCOME UNIT ISSUE
    • C. EXTENDED LOW-INCOME HOUSING COMMITMENT ISSUE
    • D. HOME INVESTMENT PARTNERSHIP ACT LOAN ISSUES
    • E. VACANT UNIT RULE ISSUES
    • F. RECORDKEEPING AND RECORD RETENTION ISSUE
    • G. TENANT INCOME DOCUMENTATION ISSUE
  • DRAFTING INFORMATION
• Rev. Rul. 2004-91
  • DRAFTING INFORMATION
• T.D. 9141
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Summary of Comments Received and Changes Made
    • Special Analyses
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAX; TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1953
  • Drafting Information