SECTION 3. APPLICATION
Internal Revenue Bulletin 2006-14 · 2026-10-03 edition · updated 2026-10-04 · United States
Average Area Purchase Price Safe Harbors
.01 Average area purchase price safe harbors for statistical areas in each state, the District of Columbia, Puerto Rico,
April 3, 2006 710 2006–14 I.R.B.
cost/income ratio under section 143(f)(5). Likewise, if, pursuant to section 6.05 of this revenue procedure, an issuer relies on the nationwide average purchase price published in Rev. Proc. 2005–15, the issuer may not rely on the average area purchase price safe harbors published in this revenue procedure.
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