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TREAS/IRS RIN: 1545-BL84 Publication ID: Fall 2014 
Title: Low-Income Tax Credit Compliance Monitoring Regulation (Temporary) 
Abstract:

The final and temporary regulation revises and clarifies certain rules relating to the requirements to conduct physical inspection and other building reviews under section 1.42-5(c)(2) of the Income Tax Regulation.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805    26 USC 42   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Interim Final Rule  06/00/2015 
Additional Information: REG-150349-12 Drafting attorney: Jian H. Grant (202) 317-4137 Reviewing attorney: Nicole Cimino (202) 317-4137 Treasury attorney: Michael Novey (202) 622-1339 CC:PSI
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BL39 
Agency Contact:
Jian H. Grant
Attorney-Advisor
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5010,
Washington, DC 20224
Phone:202 317-4137
Fax:202 317-6731
Email: jian.h.grant@irscounsel.treas.gov