Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2011-41 

October 11, 2011 

Part III. Administrative, Procedural, and Miscellaneous

Table of Contents

  • Notice 2011-74
    • 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 Vermont Housing Finance Agency
      • (3) Certifications and Recordkeeping
      • (4) Rent Restrictions
      • (5) Protection of Existing Tenants
    • EFFECTIVE DATE
    • PAPERWORK REDUCTION ACT
    • DRAFTING INFORMATION
  • Notice 2011-78
    • PURPOSE AND BACKGROUND
    • DISCUSSION
    • DRAFTING INFORMATION
  • Notice 2011-79
    • SECTION 1. PURPOSE
    • SECTION 2. BACKGROUND
    • SECTION 3. EXTENSION OF REPLACEMENT PERIOD UNDER § 1033(e)(2)(B)
    • SECTION 4. DRAFTING INFORMATION
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