Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 5. EFFECTIVE DATE
Internal Revenue Bulletin 1996-47 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for allocations of housing credit dollar amounts attributable to the National Pool component of a qualified state’s housing credit ceiling for calendar year 1996.
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DRAFTING INFORMATION
The principal author of this revenue procedure is Christopher J. Wilson of the Office of Assistant Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Mr. Wilson on (202) 622–3040 (not a toll-free call).
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