Skip to content
CodesChatProject

Dispositions

IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis) · 2026 edition · updated 2026-07-29 · United States

State agencies report dispositions of low-income buildings, or interests therein, on Form 8823, line 13a-d. Information includes how the property was disposed of and who purchased the property (or interest therein). The disposition (gain or loss) should be reflected on the tax return.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)
IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.