ADMINISTRATIVE

T.D. 9188, page 883. REG–147195–04, page 888. Temporary and proposed regulations under section 6103 of the Code set forth changes to the list of items of return information that the IRS discloses to the Department of Commerce for the purpose of structuring censuses and national economic accounts and conducting related statistical activities authorized by law.

Rev. Proc. 2005–22, page 886. Qualified mortgage bonds; mortgage credit certificates; national median gross income. Guidance is provided concerning the use of the national and area median gross income figures by issuers of qualified mortgage bonds and mortgage credit certificates in determining the housing cost/income ratio described in section 143(f) of the Code. Rev. Proc. 2004–24 obsoleted.

April 11, 2005 2005–15 I.R.B.