Unit-by-Unit Inspections May Not Be Needed to Determine Building Is Unsuitable for Occupancy

摘要

A low-income housing tax credit building can be found to be unsuitable for occupancy without having to inspect every unit, and compliance with local health, safety, and building codes can be used to defend against a determination that a project isn't habitable because it violates HUD uniform physical condition standards, according to an Internal Revenue Service chief counsel advisory.