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I am Building my own house. To get the $8000 tax credit who determine's occupancy?

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I am Building my own house. I am looking to get in befor Dec 1 for the $8000 tax credit. I was looking at the Bill H.R 3221 where they define Construction of a new house and have a question about Occupacy. Who determine's Occupancy?
asked 3 months ago in IRS by HealthInsurance101 (28,800 points)
    

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