Compliance Manual
CTCAC Online Compliance Manual
Appendix 1 - LIHTC Foundations
- 26 CFR Part 1
- Internal Revenue Service (IRS) Code Section 42
- Memorandum of Understanding - Dept of Treasury, Dept of Justice, Housing and Urban Development
- Public Records Act (Government Code 6250-6270)
- General Explanation of the Tax Reform Act of 1986
- NCSHA Recommended Practices
Appendix 2 - Handbooks and Guides
- IRS Guide to Form 8823
- HUD Handbook 4350.3 Chapter 5 (Rev 3)
- List of HUD Income Inclusions and Exclusions
- CA Tenant/Landlord Handbook
Appendix 3 - IRS Revenue Rulings, Notices, and Procedures
- IRS Revenue Rulings
- 1990-60 – Recapture Bonds
- 1990-89 – Guidance on Tax Credit Eligibility and Maximum Combined Annual Income of Unrelated Occupants
- 1991-38 – Answers to Frequently Asked Questions
- 1992-61 – Manager's Unit
- 1992-79 – Building Receiving 1989 and Post-1989 Credit
- 1994-57 – Change in Area Median Gross Income (AMGI)
- 1995-49 – Tenant Right of First Refusal
- 1998-47 – Tax-Exempt Bond Ruling on Assisted Living
- 2004-82 – Low-Income Housing Credit Q&A
- 1994-57 – Gross Rent
- 1994-65 – Income From Assets of $5000 or Less
- 1995-28 – Relief for Projects in Disaster Areas
- 1999-11 – Alternative to Surety Bonds
- 2007-54 – Relief in Disaster Areas (Updated)
- 2016-15 – REAC Allowance and Decoupling of File / Physical Requirement
- IRS Notices
- IRS Final Regulations
- Treasury Decisions