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1.42 1 26 CFR Ch. I (4 1 09 Edition) 1.42 1 Reserved 1.42 2 Waivers of requirement that an existing building eligible for the low-income housing credit was last placed in service more than 10 years
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01
Carefully read and familiarize yourself with the instructions provided in 26 CFR Ch I. This chapter contains regulations related to certain tax requirements.
02
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Submit the form to the appropriate authority or organization as specified in the instructions. This may involve sending it by mail, submitting it electronically, or delivering it in person.
Who needs 26 CFR Ch I:
01
Individuals or businesses that are subject to the tax regulations covered in 26 CFR Ch I would need to refer to this chapter. It specifically pertains to tax requirements outlined by the Internal Revenue Service (IRS) in the United States.
02
Tax professionals, such as accountants or tax preparers, who handle the financial matters of individuals or businesses may also need to understand and comply with the regulations provided in 26 CFR Ch I.
03
Employers or individuals responsible for withholding taxes, filing tax returns, or fulfilling other tax obligations as outlined in 26 CFR Ch I would also require knowledge of this chapter. Compliance with these regulations is essential to avoid penalties or legal consequences.
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