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Introduction

SECTION 5. SCOPE

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

An issuer may rely on the list of qualified census tracts set forth in this revenue procedure with respect to a commitment to provide financing, if that commitment was made during the period specified in

this section, or the if purchase of the residence was made during the period specified in this section. The period begins on November 10, 2003, the date of publication of this revenue procedure in the Internal Revenue Bulletin, and ends on the date as of which the list of qualified census tracts is rendered obsolete by a new revenue procedure.

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

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