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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