Skip to content
ChatProjectCodes

Introduction

SECTION 7. EFFECTIVE DATE

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

This revenue procedure is effective for applications filed on or after July 6, 2004.

DRAFTING INFORMATION

The principal author of this revenue procedure is David Selig of the Office of the Associate Chief Counsel (Passthroughs and Special Industries). For further information regarding this revenue procedure, contact Mr. Selig at (202) 622–3040 (not a toll-free call).

combined income satisfies the § 42(g)(1) income limitation elected by the owner of the project.

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

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2004-27
Internal Revenue Bulletin 2004-27

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.