Regulacje i polityka gospodarcza · 22/09/2000
Statutorily Mandated Designation of Difficult Development Areas for Section 42 of the Internal Revenue Code of 1986
This document designates "Difficult Development Areas" for purposes of the Low-Income Housing Tax Credit ("LIHTC") under section 42 of the Internal Revenue Code of 1986 ("the Code"). The United States Department of Housing and Urban Development ("HUD") makes new Difficult Development Area designations annually.