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TREAS/IRS | RIN: 1545-BL39 | Publication ID: Spring 2014 |
Title: Low-Income Housing Tax Credit Compliance Monitoring | |
Abstract: The proposed regulations relate to the low-income housing tax credit under Section 42 of the Internal Revenue Code. The proposed regulations will clarify certain rules relating to compliance monitoring of low-income housing tax credit properties and will affect certain taxpayers claiming the credit. | |
Agency: Department of the Treasury(TREAS) | Priority: Substantive, Nonsignificant |
RIN Status: Previously published in the Unified Agenda | Agenda Stage of Rulemaking: Proposed Rule Stage |
Major: Undetermined | Unfunded Mandates: Undetermined |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 USC 7805 |
Legal Deadline:
None |
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Timetable:
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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 |
Federalism: Undetermined | |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Related RINs: Related to 1545-BL84 | |
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 |