PS-78-91 (Final) Procedures for Monitoring Compliance with Low- Income Housing Credit Requirements; PS-50-92 (Final) Rules to Carry Out the Purposes of Section 42 and for Correcting
ICR 200707-1545-004 · OMB 1545-1357 · Historical Active
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PS-78-91 (Final) Procedures for Monitoring Compliance with Low- Income Housing Credit Requirements; PS-50-92 (Final) Rules to Carry Out the Purposes of Section 42 and for Correcting
Extension without change of a currently approved collection
PS-78-91 The regulations require state allocation plans to provide a procedure for state and local housing credit agencies to monitor for compliance with the requirements of section 42 and report any noncompliance to the I.R.S. PS-50-92 These regulations concern the Secretary's authority to provide guidance under section 42, and provide for the correction of administrative errors and omissions related to the allocation of low-income housing credit dollar amounts and recordkeeping. REG-114664-97 The regulation amends the procedures for state and local housing credit agencies' compliance monitoring and the rules for State
US Code:
26 USC 6103
Name of Law: Confidentiality and disclosure of returns and return information
US Code:
26 USC 42
Name of Law: Low-income housing credit
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(ii) Use of information;
(iii) Burden estimate;
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Reg-114664-97_Final Reg_Corr.pdf
PS-78-91_Sup Stmnt.doc
PS-78-91 (Final) Procedures for Monitoring Compliance with Low- Income Housing Credit Requirements; PS-50-92 (Final) Rules to Carry Out the Purposes of Section 42 and for Correcting