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Introduction

SECTION 3. APPLICATION

Internal Revenue Bulletin 2002-17 · 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 $54,400 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 January 31, 2002. See section 2.06 of this revenue procedure.

2002–17 I.R.B. 799 April 29, 2002

26 CFR 601.601: Rules and regulations. (Also Part I, § 1397E.)

Rev. Proc. 2002–25

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▸Contents — Internal Revenue Bulletin 2002-17
Internal Revenue Bulletin 2002-17

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