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District of Columbia Code Division VIII. General Laws. § 47-4809. Efficiency.

Current as of January 01, 2024 | Updated by Findlaw Staff

The Department may pursue methods of enhancing the efficiency of the District of Columbia low-income housing tax credit program, including,

(1) Pursuing opinions from the United States Department of Treasury's Internal Revenue Service in the form of:

(A) General Counsel memoranda;

(B) Private letter rulings and other notices,:

(C) Rulings; or

(D) Guidelines; and

(2) Reviewing other state low-income housing tax programs that have an option for taxpayers to receive such tax credit in the form of a loan generated by transferring the credit to a designated state entity.

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Cite this article: FindLaw.com - District of Columbia Code Division VIII. General Laws. § 47-4809. Efficiency. - last updated January 01, 2024 | https://codes.findlaw.com/dc/division-viii-general-laws/dc-code-sect-47-4809/

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