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Introduction

SECTION 9. DRAFTING

Internal Revenue Bulletin 2004-9 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal authors of this revenue procedure are Gary W. Bornholdt and Timothy L. Jones of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt & Government Entities). For further information regarding this revenue procedure, contact Gary W. Bornholdt at (202) 622–3980 (not a toll-free call).

certificates have used to calculate the average area purchase price for a given statistical area for purposes of section 143(e) and 25(c). The collection of information is required to obtain the benefit of using revisions to FHA loan limits to determine average area purchase prices. The likely respondents are state and local governments.

The estimated total annual recordkeeping burden is: 15 hours.

The estimated annual burden per recordkeeper: 15 minutes.

The estimated number of recordkeepers: 60.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

2004-9 I.R.B. 539 March 1, 2004

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▸Contents — Internal Revenue Bulletin 2004-9

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