December 5, 2016
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Internal Revenue Service: Low-Income Housing Credit N-2009-44

IRS GuideWire May 5, 2009

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Issue Number:    N-2009-44

Inside This Issue


Notice 2009-44 clarifies that, under section 1.42-10 of the Income Tax Regulations, utility costs paid by a tenant based on actual consumption in a sub-metered rent-restricted unit are treated as paid directly by the tenant for purposes of section 42(g)(2)(B)(ii) of the Internal Revenue Code.
 
Notice 2009-44 will appear in IRB 2009-21, dated May 26, 2009. 

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