Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 143.—Mortgage Revenue Bonds: Qualified Mortgage Bond and Qualified Veterens’…
Internal Revenue Bulletin 2003-29 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 6a.103A-2: Qualified mortgage bond.
The qualified census tracts for the states and the District of Columbia are set forth for use in determining the portion of loans required to be placed in targeted areas under section 143(h). See Rev. Proc. 2003-49, page 89.
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