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SECTION 2. BACKGROUND
Internal Revenue Bulletin 1998-34 · 2026-10-03 edition · updated 2026-10-04 · United States
Rev. Proc. 92–31, 1992–1 C.B. 775, provides guidance to state housing credit agencies of qualified states on the procedure for requesting an allocation of unused
states for a calendar year from a national pool of unused credit authority (the National Pool). This revenue procedure publishes these amounts for calendar year 1998.
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