NAHMA is providing a copy of a memorandum (dated March 26, 2015) issued by the Internal Revenue Service (IRS), Office of Chief Counsel. The March 2015 memo recommends the withdrawal of a past memo issued by the IRS in August 2007, titled âNoncompliance Resulting From Conflicting Program Requirementsâ. The August 2007 memo stated that if taxpayer policies are implemented that are in conflict with the requirements of the Low-Income Housing Tax Credit (LIHTC), such as not renewing a tenantâs ...
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