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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2007-31 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure establishes a procedure for temporary relief from certain requirements of § 42 of the Internal Revenue Code for owners of low-income housing buildings (Owners) and housing credit agencies of States or possessions of the United States (Agencies) in major disaster areas declared by the President. This revenue procedure supersedes the relief provisions of Rev. Proc. 95–28, 1995–1 C.B. 704.

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▸Contents — Internal Revenue Bulletin 2007-31
Internal Revenue Bulletin 2007-31

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