Internal Revenue Bulletin: 2005-40 |
October 3, 2005 |
Table of Contents
- Notice 2005-66
- Notice 2005-67
- Notice 2005-68
- Notice 2005-69
- BACKGROUND
- I. SUSPENSION OF INCOME LIMITATIONS
- II. STATUS OF UNITS
- A. Units in the first year of the credit period
- B. Vacant units after the first year of the credit period
- III. SUSPENSION OF NON-TRANSIENT REQUIREMENTS
- IV. OTHER REQUIREMENTS
- (1) Major Disaster Area
- (2) Approval of State Housing Credit Agency
- (3) Certifications and Recordkeeping
- (4) Rent Restrictions
- (5) Protection of Existing Tenants
- EFFECTIVE DATE
- PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
| More Internal Revenue Bulletins |