SECTION 1. PURPOSE
Internal Revenue Bulletin 1996-11 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure publishes the population figures for states and the District of Columbia for use in determining the 1996 calendar year (1) population-based component of the state housing credit ceiling under § 42(h)(3)(C)(i) of the Internal Revenue Code, and (2) volume cap under § 146.
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