26 CFR Topic
Homeowners Associations
June 25, 2020
§
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
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