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Introduction

SECTION 4. SCOPE

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 during the qualified project period.

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▸Contents — Internal Revenue Bulletin 2004-29

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