SECTION 3. APPLICATION

Internal Revenue Bulletin 2001-22 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 When computing the housing cost/income ratio under § 143(f)(5), issuers of qualified mortgage bonds and mortgage credit certificates must use $52,500 as the median gross income for the United States. See section 2.06 of this revenue procedure.

.02 When computing the housing cost/income ratio under § 143(f)(5), issuers of qualified mortgage bonds and mortgage credit certificates must use the area median gross income figures released by HUD on April 6, 2001. See section 2.06 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2001-22

Internal Revenue Bulletin 2001-22

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