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Part III. Administrative, Procedural, and Miscellanous
Internal Revenue Bulletin 2001-22 · 2026-10-03 edition · updated 2026-10-04 · United States
to be used by 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), in computing the housing cost/income ratio described in § 143(f)(5).
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