26 USC 42
§ 42 - Low-income housing credit
- § 42 - Low-income housing credit
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter A— Determination of Tax Liability
- Notes
- Inflation Adjusted Items for Certain Years
- Editorial Notes
- References in Text
- Prior Provisions
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2025 Amendment
- Effective Date of 2020 Amendment
- Effective Date of 2018 Amendment
- Effective Date of 2017 Amendment
- Effective Date of 2015 Amendment
- Effective Date of 2014 Amendment
- Effective Date of 2013 Amendment
- Effective Date of 2008 Amendment
- Effective Date of 2007 Amendment
- Effective Date of 2004 Amendment
- Effective Date of 2000 Amendment
- Effective Date of 1998 Amendment
- Effective Date of 1993 Amendment
- Effective Date of 1991 Amendment
- Effective Date of 1990 Amendment
- Effective Date of 1989 Amendment
- Effective Date of 1988 Amendment
- Effective Date of 1986 Amendment
- Effective Date
- Savings Provision
- Grants to States for Low-Income Housing Projects in Lieu of Low-Income Housing Credit Allocations for 2009
- Election To Determine Rent Limitation Based on Number of Bedrooms and Deep Rent Skewing
- Election To Accelerate Credit Into 1990
- Exception to Time Period for Meeting Project Requirements in Order To Qualify as Low-Income Housing
- State Housing Credit Ceiling for Calendar Year 1990
- Transitional Rules
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