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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 (IRS) published in the Federal Register final regulations that amend the compliance monitoring regulations concerning 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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