SECTION 4. EFFECT ON OTHER

REVENUE PROCEDURES

.01 Rev. Proc. 2006–20, 2006–17 I.R.B. 841, is obsolete except as provided in § 5.02 of this revenue procedure.

.02 This revenue procedure does not affect the effective date provisions of Rev. Rul. 86–124, 1986–2 C.B. 27. Those effective date provisions will remain operative at least until the Service publishes a new revenue ruling that conforms the approach to effective dates set forth in Rev. Rul. 86–124 to the general approach taken in this revenue procedure. However, when determining the income requirements under § 143(f), for any state or area for which the March 20, 2007 statewide or area median gross income figure is lower than the income figure released by HUD on March 8, 2006, for the same state or area, is

suers may use the higher figure released on March 8, 2006, until 30 days after release by HUD of updated income limits.