26 U.S.C. § 42

Citation: 26 U.S.C. § 42 (a)
Parent Document: 26 U.S.C. § 42
Jurisdiction: United States (federal)
Original Source: https://www.law.cornell.edu/uscode/text/26/42 ↗

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(a) In general For purposes of section 38, the amount of the low-income housing credit determined under this section for any taxable year in the credit period shall be an amount equal to— (1) the applicable percentage of (2) the qualified basis of each qualified low-income building .