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Introduction›Part III . Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

Internal Revenue Bulletin 1996-29 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance concerning the United States and area median gross income figures that are to be used by issuers of qualified mortgage bonds, as defined in § 143(a) of the Internal Revenue Code, and issuers of mortgage credit certificates, as defined in § 25(c), in computing the housing cost/income ratio described in § 143(f)(5).

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▸Contents — Internal Revenue Bulletin 1996-29
Internal Revenue Bulletin 1996-29

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