Homeowners Associations

Sections

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