Internal Revenue Bulletin: 2005-40 |
October 3, 2005 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2005-66
- Notice 2005-67
- Notice 2005-68
- Notice 2005-69
- BACKGROUND
- I. SUSPENSION OF INCOME LIMITATIONS
- II. STATUS OF UNITS
- A. Units in the first year of the credit period
- B. Vacant units after the first year of the credit period
- III. SUSPENSION OF NON-TRANSIENT REQUIREMENTS
- IV. OTHER REQUIREMENTS
- (1) Major Disaster Area
- (2) Approval of State Housing Credit Agency
- (3) Certifications and Recordkeeping
- (4) Rent Restrictions
- (5) Protection of Existing Tenants
- EFFECTIVE DATE
- PAPERWORK REDUCTION ACT
- DRAFTING INFORMATION
- Part IV. Items of General Interest
- REG-144615-02
- REG-129782-05
- Announcement 2005-67
- Announcement 2005-69
- Announcement 2005-70
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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