26 U.S.C. § 42

Citation: 26 U.S.C. § 42 (1)
Parent Document: 26 U.S.C. § 42
Jurisdiction: United States (federal)
Original Source: https://www.law.cornell.edu/uscode/text/26/42 ↗

Other Sections in This Document (472)

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(1) Certification with respect to 1st year of credit period Following the close of the 1st taxable year in the credit period with respect to any qualified low-income building , the taxpayer shall certify to the Secretary (at such time and in such form and in such manner as the Secretary prescribes)— (A)