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	OHFA 8823 Guide Implementation Memo
	8823implementationmemo.pdf (50 KB)
	Guide for Completing Form 8823 (1016 KB)
	Internal Revenue Code Section 42 (14.8 MB)
	Internal Revenue Regulation 1.42 (300 KB)
	Notice 88-80: Determination of Income (25 KB)
	Notice 88-91: Building Identification Numbers (17 KB)
	Notice 88-116: Placed in Service (13 KB)
	Revenue Procedure 92-31: Unused Allocation (10 KB)
	Revenue Procedure 94-57: Gross Rent Floor (11 KB)
	Revenue Procedure 94-65: Net Family Assets (Assets Under $5,000) (8 KB)
	Revenue Procedure 96-32: Charitable Organizations and Housing (28 KB)
	Revenue Procedure 98-25: Electronic Record Storage (37 KB)
	Revenue Procedure 99-11: Treasury Direct Account (17 KB)
	Revenue Procedure 2003-82: Safe Harbor—Recertifications (29 KB)
	Revenue Procedure 2004-38: Recertification Waiver (58 KB)
	Revenue Procedure 2004-39: Qualified Residential Rental Projects (21 KB)
	Revenue Procedure 2005-37: Good Cause Safe Harbor (20 KB)
	Revenue Procedure 2007-54: Disasters Declared by the President (29 KB)
	Revenue Rule 90-60: Satisfactory Bond (Change in Ownership) (73 KB)
	Revenue Rule 90-89: Minimum Set-Aside Requirements (13 KB)
	Revenue Rule 91-38: Frequently Asked Questions (104 KB)
	Revenue Rule 92-61: Resident Manager Unit (21 KB)
	Revenue Rule 94-57: AMGI; Tenant Qualification; Available Unit Rule (17 KB)
	Revenue Rule 95-49: Tenant Right of First Refusal (8 KB)
	Revenue Rule 96-35: Treatment of FEMA Assistance (8 KB)
	Revenue Rule 97-4: Buildings Eligible for Credit (7 KB)
	Revenue Rule 98-47: Residential Units—Tax Exempt Bond Projects (25 KB)
	Revenue Rule 98-49: Section 8 Payments (5 KB)
	Revenue Rule 2002-65: HUD Subsidies Treated as Grants (67 KB)
	Revenue Rule 2003-77: Community Service Facility (51 KB)
	Revenue Rule 2004-82: Questions and Answers (90 KB)

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