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TREAS/IRS | RIN: 1545-BL84 | Publication ID: Fall 2016 |
Title: Low-Income Housing Tax Credit Compliance Monitoring Regulation (Temporary) | |
Abstract:
The final and temporary regulations revise and clarify 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. |
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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: No | Unfunded Mandates: No |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 26 U.S.C. 42 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-150349-12 Drafting attorney: Martha M. Garcia (202) 317-6853 Reviewing attorney: Jian H. Grant (202) 317-4137 Treasury attorney: Michael Novey (202) 622-1339 CC:PSI | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: State |
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: Martha M. Garcia Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5116, Washington, DC 20224 Phone:202 317-6853 Fax:202 317-6732 Email: martha.m.garcia@irscounsel.treas.gov |