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Guide for Completing Form 8823 - page 128 / 197

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128 / 197

The building is back in compliance when:

1. The owner demonstrates that marketing and rental practices are no longer in violation of the general public use rules, and

2. All the units are made available to the general public.*

References

  • 1.

    *IRC §42(g)(9)*

  • 2.

    Treas. Reg. §1.42-9

12-4

Revised October 2009

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