The scope of this guide is limited to guidelines for preparing Formor 8823 for submission to the IRS. Tax payers are responsible for evaluating the tax consequences of noncompliance with IRC §42
View GuidebookThe scope of this guide is limited to guidelines for IRS examiners conducting audits of taxpayers owning IRC §42, low-income housing projects
Occupancy Requirements of Subsidized Multifamily Housing Programs
