26 U.S.C. § 42

Citation: 26 U.S.C. § 42 (i)
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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(i) In general A determination under subparagraph (A) shall be made as of each of the following times: (I) The application for the housing credit dollar amount. (II) The allocation of the housing credit dollar amount. (III) The date the building is placed in service. (ii) Certification as to amount of other subsidies