| United States. Internal Revenue Service - 1973 - 824 páginas
...LOW-INCOME RENTAL HOUSING. — The term "low-income rental housing" means any building the dwelling units in which are held for occupancy on a rental...or moderate income, as determined by the Secretary or his delegate in a manner consistent with the policies of the Housing and Urban Development Act of... | |
| United States. Internal Revenue Service - 1979 - 644 páginas
...Treasury (or his delegate) define, by regulations, families and individuals of low or moderate income in a manner consistent with the leased housing program under section 8 of the United States Housing Act of 1937. The amendments to the regulations reflect these amendments to section 167 (k)... | |
| United States. Internal Revenue Service - 1970 - 744 páginas
...LOW-INCOME RENTAL HOUSING. — The term 'low-income rental housing* means any building the dwelling units in which are held for occupancy on a rental...or moderate income, as determined by the Secretary or his delegate in a manner consistent with the policies of the Housing and Urban Development Act of... | |
| United States. Congress. House. Committee on Ways and Means - 1973 - 512 páginas
...scope and duration. It applies only to rehabilitation of the dwelling units which are to be occupied on a rental basis by families and individuals of low or moderate income as determined consistent with the policies of the National Housing Act of 1968. The availability of this treatment... | |
| United States. Congress. Joint Committee on Taxation - 1979 - 1570 páginas
...this purpose, low- or moderate-income housing is to be determined by the Secretary of the Treasury in a manner consistent with the Leased Housing Program under Section 8 of the United States Housing Act of 1937. The current Treasury regulations provide that occupants of a dwelling unit are... | |
| 1981 - 36 páginas
...section 167 (k) (3) (B). Under that section, low or moderate income is to be determined by the Treasury in a manner consistent with the Leased Housing Program under section 8 of the United States Housing Act of 1937. The current Treasury regulations provide that occupants of a dwelling unit generally... | |
| United States. Congress. House. Committee on Ways and Means - 1981 - 248 páginas
...least 20 percent of the units are to be occupied by individuals of low or moderate income, determined in a manner consistent with the Leased Housing Program under Section 8 of the United States Housing Act of 1937. In the case of bonds issued before January 1, 1981 (which do not come within the... | |
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