Subjgrp 5. Homeowners Associations

• § 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.