Skip to content

Topics

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

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

Ask AI about this code
▸Contents — 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.