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