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Credit recapture amount

For purposes of paragraph (1), the credit recapture amount is an amount equal to the sum of—

(A) the aggregate decrease in the credits allowed to the taxpayer under section 38 for all prior taxable years which would have resulted if the accelerated portion of the credit allowable by reason of this section were not allowed for all prior taxable years with respect to the excess of the amount described in paragraph (1)(B) over the amount described in paragraph (1)(A), plus

(B) interest at the overpayment rate established under section 6621 on the amount determined under subparagraph (A) for each prior taxable year for the period beginning on the due date for filing the return for the prior taxable year involved.

No deduction shall be allowed under this chapter for interest described in subparagraph (B).

in view

Whole section

▸rulespec code

Shown source

statutes/26/42.yaml

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Rules

new_non_federally_subsidized_building_minimum_applicable_percentage

Parameter

source: 26 USC 42(b)

- name: new_non_federally_subsidized_building_minimum_applicable_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 42(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the applicable percentage shall not be less than 9 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '0.09'

other_building_minimum_applicable_percentage

Parameter

source: 26 USC 42(b)

- name: other_building_minimum_applicable_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 42(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the applicable percentage shall not be less than 4 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '0.04'

supportive_services_qualified_basis_increase_cap_rate

Parameter

source: 26 USC 42(c)

- name: supportive_services_qualified_basis_increase_cap_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: 20 percent of the qualified basis of such building
  versions:
    - effective_from: '2024-01-01'
      formula: '0.20'

supportive_services_qualified_basis_increase

Derived

source: 26 USC 42(c)

- name: supportive_services_qualified_basis_increase
  kind: derived
  entity: Building
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 42(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: shall be increased by the lesser of
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#supportive_services_qualified_basis_increase_cap_rate
            output: supportive_services_qualified_basis_increase_cap_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        if qualified_low_income_building_described_in_subsection_i_3_B_iii:
        min(eligible_basis_used_throughout_year_to_provide_supportive_services,
        supportive_services_qualified_basis_increase_cap_rate *
        qualified_basis_determined_without_supportive_services_increase) else: 0

high_cost_area_eligible_basis_multiplier

Parameter

source: 26 USC 42(d)

- name: high_cost_area_eligible_basis_multiplier
  kind: parameter
  dtype: Decimal
  source: 26 USC 42(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the eligible basis of such building shall be 130 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '1.30'

high_cost_area_new_building_eligible_basis

Derived

source: 26 USC 42(d)

- name: high_cost_area_new_building_eligible_basis
  kind: derived
  entity: Building
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 42(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              In the case of any building located in a qualified census tract or difficult
              development area
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#high_cost_area_eligible_basis_multiplier
            output: high_cost_area_eligible_basis_multiplier
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        if new_building_located_in_designated_qualified_census_tract_or_difficult_development_area:
        high_cost_area_eligible_basis_multiplier *
        eligible_basis_determined_without_high_cost_area_increase else:
        eligible_basis_determined_without_high_cost_area_increase

rehabilitation_minimum_adjusted_basis_rate

Parameter

source: 26 USC 42(e)

- name: rehabilitation_minimum_adjusted_basis_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: not less than 20 percent of the adjusted basis
  versions:
    - effective_from: '2024-01-01'
      formula: '0.20'

rehabilitation_expenditures_meet_adjusted_basis_minimum

Derived

source: 26 USC 42(e)

- name: rehabilitation_expenditures_meet_adjusted_basis_minimum
  kind: derived
  entity: Building
  dtype: Judgment
  period: Year
  source: 26 USC 42(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the requirement of this subclause is met if such amount is not less than 20 percent
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#rehabilitation_minimum_adjusted_basis_rate
            output: rehabilitation_minimum_adjusted_basis_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        rehabilitation_expenditures_during_eligible_period >=
        rehabilitation_minimum_adjusted_basis_rate *
        adjusted_basis_at_start_of_rehabilitation_period

first_year_credit_period_months_denominator

Parameter

source: 26 USC 42(f)

- name: first_year_credit_period_months_denominator
  kind: parameter
  dtype: Count
  source: 26 USC 42(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the denominator of which is 12
  versions:
    - effective_from: '2024-01-01'
      formula: '12'

first_year_applicable_fraction

Derived

source: 26 USC 42(f)

- name: first_year_applicable_fraction
  kind: derived
  entity: Building
  dtype: Rate
  period: Year
  source: 26 USC 42(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              the numerator of which is the sum of the applicable fractions determined ... as of the
              close of each full month
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#first_year_credit_period_months_denominator
            output: first_year_credit_period_months_denominator
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        sum_of_month_end_applicable_fractions_for_full_in_service_months /
        first_year_credit_period_months_denominator

twenty_fifty_test_minimum_unit_rate

Parameter

source: 26 USC 42(g)

- name: twenty_fifty_test_minimum_unit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: 20 percent or more of the residential units
  versions:
    - effective_from: '2024-01-01'
      formula: '0.20'

twenty_fifty_test_income_limit_rate

Parameter

source: 26 USC 42(g)

- name: twenty_fifty_test_income_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: 50 percent or less of area median gross income
  versions:
    - effective_from: '2024-01-01'
      formula: '0.50'

project_meets_twenty_fifty_test

Derived

source: 26 USC 42(g)

- name: project_meets_twenty_fifty_test
  kind: derived
  entity: Project
  dtype: Judgment
  period: Year
  source: 26 USC 42(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              20 percent or more of the residential units in such project are both rent-restricted
              and occupied
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#twenty_fifty_test_minimum_unit_rate
            output: twenty_fifty_test_minimum_unit_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        rent_restricted_units_occupied_by_individuals_at_or_below_fifty_percent_area_median_income
        >= twenty_fifty_test_minimum_unit_rate * residential_units_in_project

nonprofit_set_aside_maximum_other_project_rate

Parameter

source: 26 USC 42(h)

- name: nonprofit_set_aside_maximum_other_project_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(h)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: Not more than 90 percent of the State housing credit ceiling
  versions:
    - effective_from: '2024-01-01'
      formula: '0.90'

maximum_state_ceiling_allocable_to_projects_other_than_qualified_nonprofit_projects

Derived

source: 26 USC 42(h)

- name: maximum_state_ceiling_allocable_to_projects_other_than_qualified_nonprofit_projects
  kind: derived
  entity: HousingCreditAgency
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 42(h)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: Not more than 90 percent of the State housing credit ceiling
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#nonprofit_set_aside_maximum_other_project_rate
            output: nonprofit_set_aside_maximum_other_project_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: nonprofit_set_aside_maximum_other_project_rate * state_housing_credit_ceiling

qualified_nonprofit_financing_eligible_basis_attribution_limit_rate

Parameter

source: 26 USC 42(k)

- name: qualified_nonprofit_financing_eligible_basis_attribution_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: not more than 60 percent of the eligible basis
  versions:
    - effective_from: '2024-01-01'
      formula: '0.60'

qualified_nonprofit_financing_attribution_requirement_met

Derived

source: 26 USC 42(k)

- name: qualified_nonprofit_financing_attribution_requirement_met
  kind: derived
  entity: Building
  dtype: Judgment
  period: Year
  source: 26 USC 42(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              not more than 60 percent of the eligible basis of the qualified low-income building is
              attributable to such financing
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#qualified_nonprofit_financing_eligible_basis_attribution_limit_rate
            output: qualified_nonprofit_financing_eligible_basis_attribution_limit_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        eligible_basis_attributable_to_qualified_nonprofit_financing <=
        qualified_nonprofit_financing_eligible_basis_attribution_limit_rate *
        eligible_basis_of_qualified_low_income_building

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 38inferredUS Federal › Statutes › Title 26 › § 38
26 USC § 6621inferredUS Federal › Statutes › Title 26 › § 6621

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us/statute/26/42/j/2 — Credit recapture amount · Axiom

Credit recapture amount

Official source

For purposes of paragraph (1), the credit recapture amount is an amount equal to the sum of—

No deduction shall be allowed under this chapter for interest described in subparagraph (B).

in view

Whole section

▸rulespec code

Shown source

statutes/26/42.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/42; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

new_non_federally_subsidized_building_minimum_applicable_percentage

Parameter

source: 26 USC 42(b)

- name: new_non_federally_subsidized_building_minimum_applicable_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 42(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the applicable percentage shall not be less than 9 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '0.09'

other_building_minimum_applicable_percentage

Parameter

source: 26 USC 42(b)

- name: other_building_minimum_applicable_percentage
  kind: parameter
  dtype: Rate
  source: 26 USC 42(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the applicable percentage shall not be less than 4 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '0.04'

supportive_services_qualified_basis_increase_cap_rate

Parameter

source: 26 USC 42(c)

- name: supportive_services_qualified_basis_increase_cap_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: 20 percent of the qualified basis of such building
  versions:
    - effective_from: '2024-01-01'
      formula: '0.20'

supportive_services_qualified_basis_increase

Derived

source: 26 USC 42(c)

- name: supportive_services_qualified_basis_increase
  kind: derived
  entity: Building
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 42(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: shall be increased by the lesser of
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#supportive_services_qualified_basis_increase_cap_rate
            output: supportive_services_qualified_basis_increase_cap_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        if qualified_low_income_building_described_in_subsection_i_3_B_iii:
        min(eligible_basis_used_throughout_year_to_provide_supportive_services,
        supportive_services_qualified_basis_increase_cap_rate *
        qualified_basis_determined_without_supportive_services_increase) else: 0

high_cost_area_eligible_basis_multiplier

Parameter

source: 26 USC 42(d)

- name: high_cost_area_eligible_basis_multiplier
  kind: parameter
  dtype: Decimal
  source: 26 USC 42(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the eligible basis of such building shall be 130 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '1.30'

high_cost_area_new_building_eligible_basis

Derived

source: 26 USC 42(d)

- name: high_cost_area_new_building_eligible_basis
  kind: derived
  entity: Building
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 42(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              In the case of any building located in a qualified census tract or difficult
              development area
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#high_cost_area_eligible_basis_multiplier
            output: high_cost_area_eligible_basis_multiplier
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        if new_building_located_in_designated_qualified_census_tract_or_difficult_development_area:
        high_cost_area_eligible_basis_multiplier *
        eligible_basis_determined_without_high_cost_area_increase else:
        eligible_basis_determined_without_high_cost_area_increase

rehabilitation_minimum_adjusted_basis_rate

Parameter

source: 26 USC 42(e)

- name: rehabilitation_minimum_adjusted_basis_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: not less than 20 percent of the adjusted basis
  versions:
    - effective_from: '2024-01-01'
      formula: '0.20'

rehabilitation_expenditures_meet_adjusted_basis_minimum

Derived

source: 26 USC 42(e)

- name: rehabilitation_expenditures_meet_adjusted_basis_minimum
  kind: derived
  entity: Building
  dtype: Judgment
  period: Year
  source: 26 USC 42(e)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the requirement of this subclause is met if such amount is not less than 20 percent
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#rehabilitation_minimum_adjusted_basis_rate
            output: rehabilitation_minimum_adjusted_basis_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        rehabilitation_expenditures_during_eligible_period >=
        rehabilitation_minimum_adjusted_basis_rate *
        adjusted_basis_at_start_of_rehabilitation_period

first_year_credit_period_months_denominator

Parameter

source: 26 USC 42(f)

- name: first_year_credit_period_months_denominator
  kind: parameter
  dtype: Count
  source: 26 USC 42(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: the denominator of which is 12
  versions:
    - effective_from: '2024-01-01'
      formula: '12'

first_year_applicable_fraction

Derived

source: 26 USC 42(f)

- name: first_year_applicable_fraction
  kind: derived
  entity: Building
  dtype: Rate
  period: Year
  source: 26 USC 42(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              the numerator of which is the sum of the applicable fractions determined ... as of the
              close of each full month
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#first_year_credit_period_months_denominator
            output: first_year_credit_period_months_denominator
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        sum_of_month_end_applicable_fractions_for_full_in_service_months /
        first_year_credit_period_months_denominator

twenty_fifty_test_minimum_unit_rate

Parameter

source: 26 USC 42(g)

- name: twenty_fifty_test_minimum_unit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: 20 percent or more of the residential units
  versions:
    - effective_from: '2024-01-01'
      formula: '0.20'

twenty_fifty_test_income_limit_rate

Parameter

source: 26 USC 42(g)

- name: twenty_fifty_test_income_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: 50 percent or less of area median gross income
  versions:
    - effective_from: '2024-01-01'
      formula: '0.50'

project_meets_twenty_fifty_test

Derived

source: 26 USC 42(g)

- name: project_meets_twenty_fifty_test
  kind: derived
  entity: Project
  dtype: Judgment
  period: Year
  source: 26 USC 42(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              20 percent or more of the residential units in such project are both rent-restricted
              and occupied
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#twenty_fifty_test_minimum_unit_rate
            output: twenty_fifty_test_minimum_unit_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        rent_restricted_units_occupied_by_individuals_at_or_below_fifty_percent_area_median_income
        >= twenty_fifty_test_minimum_unit_rate * residential_units_in_project

nonprofit_set_aside_maximum_other_project_rate

Parameter

source: 26 USC 42(h)

- name: nonprofit_set_aside_maximum_other_project_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(h)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: Not more than 90 percent of the State housing credit ceiling
  versions:
    - effective_from: '2024-01-01'
      formula: '0.90'

maximum_state_ceiling_allocable_to_projects_other_than_qualified_nonprofit_projects

Derived

source: 26 USC 42(h)

- name: maximum_state_ceiling_allocable_to_projects_other_than_qualified_nonprofit_projects
  kind: derived
  entity: HousingCreditAgency
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 42(h)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: Not more than 90 percent of the State housing credit ceiling
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#nonprofit_set_aside_maximum_other_project_rate
            output: nonprofit_set_aside_maximum_other_project_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: nonprofit_set_aside_maximum_other_project_rate * state_housing_credit_ceiling

qualified_nonprofit_financing_eligible_basis_attribution_limit_rate

Parameter

source: 26 USC 42(k)

- name: qualified_nonprofit_financing_eligible_basis_attribution_limit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 42(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: not more than 60 percent of the eligible basis
  versions:
    - effective_from: '2024-01-01'
      formula: '0.60'

qualified_nonprofit_financing_attribution_requirement_met

Derived

source: 26 USC 42(k)

- name: qualified_nonprofit_financing_attribution_requirement_met
  kind: derived
  entity: Building
  dtype: Judgment
  period: Year
  source: 26 USC 42(k)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/42
            excerpt: >-
              not more than 60 percent of the eligible basis of the qualified low-income building is
              attributable to such financing
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/42#qualified_nonprofit_financing_eligible_basis_attribution_limit_rate
            output: qualified_nonprofit_financing_eligible_basis_attribution_limit_rate
            hash: sha256:local
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        eligible_basis_attributable_to_qualified_nonprofit_financing <=
        qualified_nonprofit_financing_eligible_basis_attribution_limit_rate *
        eligible_basis_of_qualified_low_income_building

▸citations (2)

References

This rule cites 2 other rules.

26 USC § 38inferredUS Federal › Statutes › Title 26 › § 38
26 USC § 6621inferredUS Federal › Statutes › Title 26 › § 6621