Introduction›Part III. Administrative, Procedural, and Miscellaneous
SECTION 1. PURPOSE
Internal Revenue Bulletin 1997-9 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure provides 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), with a list of the average annual aggregate principal amount of mortgages executed during the calendar years 1992, 1993, and 1994 for each state, the District of Columbia, Guam, Puerto Rico, and the Virgin Islands.
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