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When determining an applicant's eligibility, tax credit managers often can be thrown by HUD Section 8 regulations for income and asset identification that seem to conflict with certain provisions in the tax credit regulations. Jo Ikelheimer, research & development consultant and compliance trainer for the National Center for Housing Management (NCHM), points out these discrepancies in her Tax Credit Specialist training course, as well as in her ongoing article series in the Compliance Corner blog on the NCHM Web site.