The Department of Treasury’s Internal Revenue Service (IRS) recently invited public comments on carryover allocation documents, election statements, and binding agreements related to Low-Income Housing Tax Credit (LIHTC) and Section 42 utility allowance regulations.  The IRS has not yet proposed any changes to the existing regulations. Comments should be submitted to Yvette Lawrence, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224 and are being accepted until October 28, 2013.
Click here to read the Federal Register Notice.