Sec. 1.42-2 Waiver of requirement that an existing building eligible for the low-income housing credit was last placed in service more than 10 years prior to acquisition by the taxpayer. [Reserved]
[T.D. 8302, 55 FR 21189, May 23, 1990; corrected at 55 FR 25973, June 26, 1990. Removed and reserved by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019.]