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SECTION 4. EFFECTIVE DATE

Internal Revenue Bulletin 2005-28 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure is effective for allocations of housing credit dollar amounts attributable to the National Pool component of a qualified state’s housing credit ceiling for calendar year 2005.

DRAFTING INFORMATION

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

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, § 42; 1.42–5.)

Rev. Proc. 2005–37

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▸Contents — Internal Revenue Bulletin 2005-28
Internal Revenue Bulletin 2005-28

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