TD 8316 Cooperative Housing Corporations

This document contains previously approved amendments to the Income Tax Regulations under section 216 of the Internal Revenue Code of 1986, relating to cooperative housing corporations. Section 216 of the Code was amended by the Tax Reform Act of 1986. The regulations provide cooperative housing corporations and tenant-stockholders with guidance needed to comply with the law.

The latest form for TD 8316 Cooperative Housing Corporations expires 2022-02-28 and can be found here.