Rev. Rul. 2003-97 provides guidance on whether

SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2003-34 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for allocations of housing credit dollar amounts attributable to the National Pool component of a qualified state’s housing credit ceiling for calendar year 2003.

DRAFTING INFORMATION

The principal author of this procedure is Christopher J. Wilson of the Office of Associate Chief Counsel (Passthroughs and

Special Industries). For further information regarding this revenue procedure, contact Mr. Wilson at (808) 539–2874 or Susan Reaman at (202) 622–3040 (not tollfree calls).

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also, Part 1, 280G.)

Rev. Proc. 2003–68

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — Internal Revenue Bulletin 2003-34

Internal Revenue Bulletin 2003-34

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.