IRS Newsletter Discusses HUD Handbook Updates

IRS Newsletter Discusses HUD Handbook Updates



HUD posted Change 4 to HUD Handbook 4350.3, REV-1, “Occupancy Requirements of Subsidized Multifamily Housing Programs,” in August 2013. Change 4 was the first formal change to the Handbook since 2009. And every chapter of the Handbook other than Chapter 2 was affected by Change 4. However, only a portion of the changes apply to the compliance requirements of the Low-Income Housing Tax Credit (LIHTC) program.

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