SECTION 1. PURPOSE
Internal Revenue Bulletin 2003-4 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure provides issuers of qualified mortgage bonds, as defined in section 143(a) of the Internal Revenue Code, and issuers of mortgage credit certificates, as defined in section 25(c), with a list of qualified census tracts for each state and the District of Columbia.
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