Internal Revenue Code Section 42
GPTKB entity
Statements (26)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:amendedBy |
various subsequent tax acts
|
| gptkbp:appliesTo |
qualified low-income housing projects
|
| gptkbp:citation |
Section 42(g) for income targeting
Section 42(h) for credit allocation Section 42(i) for definitions Section 42(m) for qualified allocation plan |
| gptkbp:codifiedIn |
gptkb:Title_26_of_the_United_States_Code
|
| gptkbp:dateEnacted |
1986
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| gptkbp:focusesOn |
gptkb:Low-Income_Housing_Tax_Credit
|
| https://www.w3.org/2000/01/rdf-schema#label |
Internal Revenue Code Section 42
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:provides |
tax credit for investment in affordable rental housing
|
| gptkbp:relatedTo |
affordable housing policy
community development tax incentives for housing |
| gptkbp:requires |
compliance with income and rent restrictions
extended use period minimum set-aside tests |
| gptkbp:usedBy |
real estate developers
state housing agencies investors in affordable housing |
| gptkbp:bfsParent |
gptkb:Low-Income_Housing_Tax_Credit
|
| gptkbp:bfsLayer |
5
|