resources Below are some resources that include program updates from the IRS, HUD, and HERA. These resources will be updated regularly. 5 Results resources CFR 1.42Housing and Economic Recovery Act of 2008, HERA 3221; Section 42 Utility Allowance Regulations Update (26 CFR, Part 1)HUD Handbook 4350.3; Chapter #5Internal Revenue Bulletin: 2004-27, Rev. Proc. 2004-38IRC Section 42Post Year 15 Compliance and Monitoring PolicyRevised 8823 Guide - updated January 2011
