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IRS Publishes Amendments to the Low Income Housing Credit Compliance Monitoring Regulations

Published on February 27, 2019
IRS Publishes Amendments to the Low Income Housing Credit Compliance Monitoring Regulations

The Internal Revenue Service published in the Federal Register final regulations that amend the compliance monitoring regulations for the Low Income Housing Credit under section 42 of the Internal Revenue Code. These final regulations revise and clarify the requirement to conduct physical inspections and review low-income certifications and other documentation.

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