Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 1. PURPOSE
Internal Revenue Bulletin 1996-47 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure supplements Rev. Proc. 96–46, 1996–38 I.R.B. 144, by publishing amounts of unused housing credit carryovers allocated to qualified states under § 42(h)(3)(D) of the Internal Revenue Code for calendar year 1996 in addition to those published in Rev. Proc. 96–46. This revenue procedure also publishes the total amounts of unused housing credit carryovers allocated to qualified states under § 42(h)(3)(D) for calendar year 1996.
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