Abbreviations

AFR applicable federal rate

AHIC Affordable Housing Investors Council

AMI area median income

ASC accounting standards codification

CFR Code of Federal Regulations

CRA Community Reinvestment Act

DDA difficult development area

EITF Emerging Issues Task Force

FASB Federal Accounting Standards Board

FHA Federal Housing Administration

FSA federal savings association

GP general partner

HCA housing credit agency

HCDA Housing and Community Development Act of 1974

HERA Housing and Economic Recovery Act of 2008

HOLA Home Owners Loan Act of 1933

HR House of Representatives

HTC historic tax credits

HUD U.S. Department of Housing and Urban Development

IRC Internal Revenue Code

IRS Internal Revenue Service

LIHTClow-income housing tax credit

LLC limited liability company

LP limited partner

PHA public housing authority

PWI public welfare investment

QAP qualified allocation plan

QCT qualified census tract

RETC renewable energy tax credits

USC U.S. Code