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

  • Overview of the IRC §42 Program

  • State Housing Agency Responsibilities

  • IRS Responsibilities: Chief Counsel

  • IRS Responsibilities: LIHC Compliance Unit

  • IRS Responsibilities: Audits

  • Summary

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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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