Today's Date: May 20, 2024
HERImpact: Entrepreneurship for Impact Program Kicks Off in Chicago, Empowering Women Entrepreneurs   •   Historic Bellevue House reopens   •   Avangrid to Be Acquired by Iberdrola   •   Energy Vault Holdings, Inc. Announces Inducement Grants Under NYSE Listing Rule 303A.08   •   XCMG Machinery Unveils Groundbreaking ESG Report, Marking a Milestone in Sustainable Business Development   •   Red Door Community Raises more than $300,000 at Their Annual Luncheon Celebrating Women Working and Living with Cancer   •   Dillard’s, Inc. Announces $0.25 Cash Dividend   •   Archer Aviation Partners With Etihad Aviation Training For eVTOL Pilot Training Operations Based In Abu Dhabi   •   Rockwell Institute Celebrates Highest Real Estate Exam Pass Rates for First-Time Test Takers in the State of Washington   •   Upneeq® Wins 2024 Shape Skin Award, “Best for Lift”, in the Professional Treatment Category   •   After Launching Massive Camp Giveaway for NYC Families Affected by "Summer Rising" Crisis, Brains & Motion Education (BAM!)   •   SUNRATE joins Mastercard's Priceless Planet Coalition   •   The AZEK Company Receives NYSE Notice Regarding Filing of Form 10-Q for the Fiscal Quarter Ended March 31, 2024   •   Feminine Hygiene Products Market size is set to grow by USD 14.44 bn from 2024-2028, increasing in aggressive marketing by vendo   •   Historic Inaugural Class Graduates from OSU College of Osteopathic Medicine at the Cherokee Nation   •   Angels Helpers NYC 2024 Charity Gala Raises Funds for Harlem School of the Arts, Highbridge Voices   •   Statement by the Prime Minister on Tamil Genocide Remembrance Day   •   Sacred Heart Celebrates 125th Anniversary   •   Xylem Inc. Declares Second Quarter Dividend of 36 Cents per Share   •   Federal, provincial and territorial ministers gather to support culture and heritage at annual meeting
Bookmark and Share

Internal Revenue Service: Low-Income Housing Credit N-2009-44

IRS GuideWire May 5, 2009

News Essentials

What's Hot

News Releases

IRS - The Basics

IRS Guidance

Media Contacts

Facts & Figures

Problem Alerts

Around The Nation

e-News Subscriptions


IRS Resources

Compliance & Enforcement

Contact My Local Office

e-file

Forms & Pubs

Frequently Asked Questions

News

Taxpayer Advocacy

Where to File


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. 

Back to Top

  

Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259.

 



Back to top
| Back to home page
Video

White House Live Stream
LIVE VIDEO EVERY SATURDAY
alsharpton Rev. Al Sharpton
9 to 11 am EST
jjackson Rev. Jesse Jackson
10 to noon CST


Video

LIVE BROADCASTS
Sounds Make the News ®
WAOK-Urban
Atlanta - WAOK-Urban
KPFA-Progressive
Berkley / San Francisco - KPFA-Progressive
WVON-Urban
Chicago - WVON-Urban
KJLH - Urban
Los Angeles - KJLH - Urban
WKDM-Mandarin Chinese
New York - WKDM-Mandarin Chinese
WADO-Spanish
New York - WADO-Spanish
WBAI - Progressive
New York - WBAI - Progressive
WOL-Urban
Washington - WOL-Urban

Listen to United Natiosns News