Monthly Tax Credit Percentages and Applicable Federal Rates
| Income Limits HUD MSHA NHHFA |
Fair Market Rents (FMRs) HUD MSHA NHHFA |
| Section 42 IRS Regulations | Code Number |
| Table of contents | 26CFR1.42-0 |
| Limitation on low-income housing credit... |
26CFR1.42-1T |
| Waiver of Ten-Year Rule |
26CFR1.42-2 |
| LIHC and FIRREA |
26CFR1.42-3 |
| Application of not-for-profit rules... |
26CFR1.42-4 |
| Monitoring compliance |
26CFR1.42-5 |
| Buildings qualifying for carryover allocations |
26CFR1.42-6 |
| Election of appropriate percentage month |
26CFR1.42-8 |
| For use by the general public |
26CFR1.42-9 |
| Utility allowances |
26CFR1.42-10 |
| Provision of services |
26CFR1.42-11 |
| Effective dates and transitional rules |
26CFR1.42-12 |
| ...administrative errors and omissions. |
26CFR1.42-13 |
| Allocation rules for post 1989... |
26CFR1.42-14 |
| Available unit rule |
26CFR1.42-15 |
| Eligible basis reduced by federal grants |
26CFR1.42-16 |
| Qualified allocation plan |
26CFR1.42-17 |