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Texas Department of Housing & Community Affairs - Building Homes and Strengthening Communities
 

Compliance Manuals and Rules

NOTE: For HOME Program Manuals and Rules, please visit the HOME Division Manuals and Rules page.

Housing Tax Credits

8823 Audit Guide

Guide for Completing Form 8823 Low-Income Housing Credit Agencies Report of Noncompliance or Building Disposition (PDF - IRS.gov)
Revised by the Internal Revenue Service January 2011

IRS Newsletter

LIHTC Newsletter # 45 (PDF)
Provides clarification about utility allowance and gross rent violations for the Housing Tax Credit program.

Proposed Rules

Current Rules

Regulations & Rulings

Federal Housing Tax Credit Regulations

Relevant IRS Rulings

  • Revenue Ruling 90-60 - Recapture Bonds
  • Revenue Ruling 90-89 - Minimum Set-Aside Requirements
  • Revenue Ruling 91-38 - Low Income Housing Credit Questions and Answers
  • Revenue Ruling 92-61 - Treatment of Resident Manager's Unit
  • Revenue Ruling 94-57 - Changes in Area Median Gross Income
  • Revenue Ruling 95-49 - Tenant Right of First Refusal
  • Revenue Ruling 96-35 - FEMA Grants and Loans
  • Revenue Ruling 97-4 - Clarification of Section 502(e)(3) Transitional Relief
  • Revenue Ruling 98-47 - Tax-Exempt Bond Ruling on Assisted Living
  • Revenue Ruling 98-49 - Effect of SRO and Shelter Plus Care Payments on Eligible Basis
  • Revenue Ruling 2002-65 - Eligible Basis Reduced by Federal Grants
  • Revenue Ruling 2004-82 - Answering 12 Questions about Low-Income Housing
  • Revenue Procedure 92-31 - State Agency Credit Carryover
  • Revenue Procedure 94-57 - Gross Rent Floor
  • Revenue Procedure 94-64 - Waiver of Annual Income Recertification
  • Revenue Procedure 94-65 - Documentation of Income from Assets
  • Revenue Procedure 95-28 - Relief for Projects in Disaster Areas
  • Revenue Procedure 96-32 - Safe Harbor Designations: Charitable Organizations
  • Revenue Procedure 99-11 - Alternative to Surety Bonds
  • Revenue Procedure 2003-82 - Safe Harbor Designations: Occupant Income
  • Revenue Procedure 2005-37 - Safe Harbor to Comply with Evictions and Rent Increases
  • Revenue Procedure 2007-54 - Temporary Relief for Properties in Major Disaster Areas
  • Notice 88-90 - Income Determination
  • Notice 88-91 - Definition of a Building
  • Notice 88-116 - Placement in Service
  • Notice 2002-64 - New Markets in Tax Credit