Appendix 21C Industrial Development Bonds for Residential Rental Housing (26 CFR 1.103-8)

摘要

This document contains final regulations under section 103(b) relating to industrial development bonds the proceeds of which are to be used for residential rental housing. Changes to section 103(b)(4)(A) of the Internal Revenue Code of 1954 were made by sections 1103 and 1104 of the Omnibus Reconciliation Act of 1980 (94 Stat. 2669) and section 221 of the Tax Equity and Fiscal Responsibility Act of 1982 (96 Stat. 324). These final regulations interpret those provisions.