ADMINISTRATIVE

Rev. Proc. 2008–19, page 594. 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. 2007–31 obsoleted in part.

Announcement 2008–19, page 624. This announcement contains changes to Publication 1187 for filing procedures for Form 1042–S, Foreign Person’s U.S. Source Income Subject to Withholding, filed electronically or magnetically. These changes are effective immediately. Announcement 2008–6 superseded.

March 17, 2008 2008–11 I.R.B.