SECTION 3. PROCEDURE

The unused housing credit carryover amount allocated from the National Pool by the Secretary to each qualified state for calendar year 2008 is as follows:

COMMENTS REQUESTED

The IRS and the Treasury Department request comments on the amendment made by section 114 of the HEART Act, including the guidance set forth in this notice and on any other issues concerning QRDs.

Comments should be submitted on or before January 12, 2009, and should include a reference to Notice 2008–82. Send submissions to CC:PA:LPD:PR (Notice 2008–82), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Mon- day through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (Notice 2008–82), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW, Washington, DC 20044, or sent electronically, via the following e-mail address: Notice.comments@irscounsel.treas.gov . Please include “Notice 2008–82” in the subject line of any electronic communication. All material submitted will be available for public inspection and copying.

DRAFTING INFORMATION

The principal author of this notice is Mireille Khoury of the Office of Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). However, other individuals participated in its development. For further information regarding this notice, contact Ms. Khoury at (202) 622–6080 (not a toll-free call).

Application of Section 382 in the Case of Certain Acquisitions Made by the United States

Notice 2008–84