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SECTION 2. BACKGROUND
Internal Revenue Bulletin 2001-35 · 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 housing credit carryovers under § 42(h)(3)(D). Section 4.06 of Rev. Proc. 92–31 provides that the Internal Revenue Service will publish in the Internal Revenue Bulletin the amount of unused hous
ing credit carryovers allocated to qualified 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 2001.
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