Internal Revenue Bulletin: 2011-31 |
August 1, 2011 |
Table of Contents
- Notice 2011-57
- Notice 2011-58
- Notice 2011-59
- Notice 2011-60
- 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 the North Dakota Housing Finance Agency
- (3) Certifications and Recordkeeping
- (4) Rent Restrictions
- (5) Protection of Existing Tenants
- EFFECTIVE DATE
- PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Notice 2011-61
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