Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2005-40 

October 3, 2005 

Part III. Administrative, Procedural, and Miscellaneous

Table of Contents

  • Notice 2005-66
    • PURPOSE
    • BACKGROUND
    • ACTS PERFORMED BY THE GOVERNMENT
    • DRAFTING INFORMATION
  • Notice 2005-67
    • CORPORATE BOND WEIGHTED AVERAGE INTEREST RATE
    • 30-YEAR TREASURY SECURITIES WEIGHTED AVERAGE INTEREST RATE
    • Drafting Information
  • 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
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