INTERNAL PROTOTYPE — NOT LEGAL ADVICE — DO NOT SEND

26 U.S.C. § 42

Citation
26 U.S.C. § 42
Parent Document
26 U.S.C. § 42

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but only if the building is a qualified low-income building as of the close of the 1st year of such period. The election under subparagraph (B), once made, shall be irrevocable. (2) Special rule for 1st year of credit period