District of Columbia § 47-4809 Efficiency.

District of Columbia Statutes

§ 47-4809 — Efficiency.

District of Columbia § 47-4809

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 48District of Columbia Low-Income Housing Tax Credit

This text of District of Columbia § 47-4809 (Efficiency.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 47-4809 (2026).

Text

The Department may pursue methods of enhancing the efficiency of the District of Columbia low-income housing tax credit program, including,

(1)Pursuing opinions from the United States Department of Treasury’s Internal Revenue Service in the form of:

(A)General Counsel memoranda;

(B)Private letter rulings and other notices,:

(C)Rulings; or

(D)Guidelines; and

(2)Reviewing other state low-income housing tax programs that have an option for taxpayers to receive such tax credit in the form of a loan generated by transferring the credit to a designated state entity.

Free access — add to your briefcase to read the full text and ask questions with AI

The Department may pursue methods of enhancing the efficiency of the District of Columbia low-income housing tax credit program, including,

(1) Pursuing opinions from the United States Department of Treasury’s Internal Revenue Service in the form of:

(A) General Counsel memoranda;

(B) Private letter rulings and other notices,:

(C) Rulings; or

(D) Guidelines; and

(2) Reviewing other state low-income housing tax programs that have an option for taxpayers to receive such tax credit in the form of a loan generated by transferring the credit to a designated state entity.