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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-27 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure informs owners of qualified low-income housing projects how to obtain the waiver from the Internal Revenue Service of the annual recertification of tenant income (waiver) provided in § 42(g)(8)(B) of the Internal Revenue Code.

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▸Contents — Internal Revenue Bulletin 2004-27
Internal Revenue Bulletin 2004-27

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