Finanse publiczne · 27.01.1997

Section 42(d)(5) Federal Grants

In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations with respect to the low-income housing tax credit relating to the application of section 42(d)(5) to certain rental assistance programs under section 42(g)(2)(B)(i). The text of those temporary regulations also serves as the text of these proposed regulations.