All IRC Regulations

10 results for "528"

Showing top 10 matches in Treasury Regulations.

§ 1.528-1
Homeowners associations.
§ 1.528-2
Organized and operated to provide for the acquisition, construction, management, maintenance and care of association property.
§ 1.528-3
Association property.
§ 1.528-4
Substantiality test.
§ 1.528-5
Source of income test.
§ 1.528-6
Expenditure test.
§ 1.528-7
Inurement.
§ 1.528-8
Election to be treated as a homeowners association.
§ 1.528-9
Exempt function income.
§ 1.528-10
Special rules for computation of homeowners association taxable income and tax.