Internal Revenue Bulletin:  2003-47 

November 24, 2003 


Rev. Proc. 2003-82 Rev. Proc. 2003-82

Low-income housing credit tenant income certifications. This procedure provides safe harbors under which the Internal Revenue Service will treat a residential rental unit in a building as a low-income unit under section 42(i)(3)(A) of the Code if the incomes of the individuals occupying the unit are at or below the applicable income limitation before the beginning of the building's credit period, but their incomes exceed that limitation at the beginning of the building's credit period.

Rev. Proc. 2003-83 Rev. Proc. 2003-83

This procedure provides specifications for filing Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, Electronically or Magnetically. The procedure will be reprinted as the current revision of Publication 1187. Rev. Proc. 2001-40 superseded.

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