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Low-Income Housing Credit The Tax Reform Act of 1986 (Code section 42) permits owners of residential rental projects providing low-income housing to claim a credit against income tax for part of the cost of constructing or rehabilitating such low-income housing. Form 8586 is used by taxpayers to compute the credit and by IRS to verify that the correct credit has been claimed. |
Form #:
8586
Agency:
Department of the Treasury
Bureau:
Internal Revenue Service
Common Name:
none
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