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Introduction

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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▸Contents — Internal Revenue Bulletin 1996-11

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