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General Partner: Additional IRC §42 Projects

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

If the entity under audit owns the IRC §42 project, it is likely that it is a flow-through entity and the general partner is the project's developer. Determine whether the general partner is also the general partner for additional IRC §42 projects. If significant noncompliance is identified, the examination may need to be expanded to include the related entities.

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▸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)

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