IRS extends relief from certain requirements for qualified low-income housing projects and residential rental projects due to COVID-19

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January 15, 2021
2021-0111

The IRS has extended (Notice 2021-12) temporary COVID-19 relief, originally provided in Notice 2020-53, from certain requirements under (1) IRC Section 42 for qualified low-income housing projects and (2) IRC Sections 142(d) and 147(d) for qualified residential rental projects.

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