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" low-income rental housing" means any building the dwelling units in which are held for occupancy on a rental basis by families and individuals of low or moderate income, as determined by the... "
Tax Treatment of Mortgage Subsidy Bonds: Hearings Before the Committee on ... - Página 118
por United States. Congress. House. Committee on Ways and Means - 1979 - 1072 páginas
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Internal Revenue Cumulative Bulletin

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...
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Internal Revenue Cumulative Bulletin, Edição 2

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)...
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Internal Revenue Bulletin: Cumulative bulletin

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...
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General Tax Reform (testimony from Administration and Public Witnesses ...

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...
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Summary of H.R. 3712, the Mortgage Subsidy Bond Tax Act of 1979, as Ordered ...

United States. Congress. House. Committee on Ways and Means, United States. Congress. Joint Committee on Taxation - 1979 - 12 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. B. MISCELLANEOUS All tax-exempt housing bonds issued after the date of enactment...
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Background and Issues Regarding H.R. 3712 Relating to Tax-exempt Bonds for ...

United States. Congress. Joint Committee on Taxation, United States. Congress. House. Committee on Ways and Means - 1979 - 58 páginas
...person to bonds which are used for projects for low- or moderate-income rental housing, determined in a manner consistent with the Leased Housing Program under Section 8 of the United States Housing Act of 1937. (2) II. DESCRIPTION OF HR 3712 The bill (HR 3712) makes two amendments to the...
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Hearings, Reports and Prints of the Joint Committee on Taxation

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...
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Summary of H.R. 5741, the Mortgage Subsidy Bond Tax Act of 1979, as Reported ...

United States. Congress. House. Committee on Ways and Means, United States. Congress. Joint Committee on Taxation - 1979 - 12 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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Description of Tax Bills (S. 425, S. 608, S. 1348, S. 1479, S. 1580, and S ...

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...
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96th Congress Legislative Record of the Committee on Ways and Means, U.S ...

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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