Compliance Manual

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Appendix 3 - IRS Revenue Rulings, Notices, and Procedures

• IRS Revenue Rulings
  • 1990-60 – Recapture Bonds
  • 1990-89 – Guidance on Tax Credit Eligibility and Maximum Combined Annual Income of Unrelated Occupants
  • 1991-38 – Answers to Frequently Asked Questions
  • 1992-61 – Manager's Unit
  • 1992-79 – Building Receiving 1989 and Post-1989 Credit
  • 1994-57 – Change in Area Median Gross Income (AMGI)
  • 1995-49 – Tenant Right of First Refusal
  • 1998-47 – Tax-Exempt Bond Ruling on Assisted Living
  • 2004-82 – Low-Income Housing Credit Q&A
  • 1994-57 – Gross Rent
  • 1994-65 – Income From Assets of $5000 or Less
  • 1995-28 – Relief for Projects in Disaster Areas
  • 1999-11 – Alternative to Surety Bonds
  • 2007-54 – Relief in Disaster Areas (Updated)
  • 2016-15 – REAC Allowance and Decoupling of File / Physical Requirement
  • 1988-80 – Income Determination
  • 1988-91 – Definition of a Building
  • 1988-166 – Placement in Service
  • 1989-6 – Utility Allowance: General Public Use
  • 1994-60 – Obsolete Notices
  • TD 8520 – Carryover Allocations, General Public Use, and Utility Allowances
  • TD 8731 – Section 42(d)(5) Federal Grants
  • TD 8732 – Next Available Unit Rule
  • TD 9420 – Utility Allowance Changes

  Appendix 4 - Internal Revenue Sample Forms

  • IRS Forms
    • 4506-T Transcript of Tax Return
    • 8586 Low Income Housing Credit
    • 8609 Low Income Housing Credit Allocation Certification
    • 8611 Recapture of Low Income Housing Credit
    • 8693 Low Income Housing Credit Disposition Bond
    • 8823 Low Income Housing Credit Agencies Report of Noncompliance