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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-29 · 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. It modifies and supersedes Rev. Proc. 2003–15, 2003–4 I.R.B. 321.

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▸Contents — Internal Revenue Bulletin 2003-29

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