SECTION 5. EFFECTIVE DATES

.01 Issuers must use the United States and area median gross income figures specified in section 3 of this revenue procedure for commitments to provide financing that are made, or (if the purchase precedes the financing commitment) for residences that are purchased, in the period that begins on March 9, 2000, and ends on the date when these United States and area median gross income figures are

26 CFR 601.201: Rulings and determination letters. (Also Part I, sections 25, 103, 143; 1.25-4T, 1.103- 1, 6a.103A-2.)

Rev. Proc. 2000–21