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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2004-29 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance to States and local governments that issue bonds to which section 142(d) of the Internal Revenue Code applies. It sets forth procedures for determining whether a residential rental project is in compliance with the applicable set-aside requirements contained in section 142(d) during the qualified project period (as defined in section 142(d)(2)(A)).

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▸Contents — Internal Revenue Bulletin 2004-29
Internal Revenue Bulletin 2004-29

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