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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-45 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure supplements Rev. Proc. 2003–49, 2003–29 I.R.B. 89, and provides issuers of qualified mortgage bonds, as defined in § 143(a) of the Internal Revenue Code, and issuers of mortgage credit certificates, as defined in § 25(c) with a list of qualified census tracts for the Northern Mariana Islands, American Samoa, and Guam.

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▸Contents — Internal Revenue Bulletin 2003-45
Internal Revenue Bulletin 2003-45

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