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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2012-21 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the manner under § 42(j)(6)(B)(i) of the Internal Revenue Code (the Code) by which a taxpayer may notify the Internal Revenue Service of any increase in tax resulting from a reduction in the qualified basis of a low-income housing tax credit building in order to begin the 3-year statutory period for assessing a deficiency with respect to that taxpayer.

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▸Contents — Internal Revenue Bulletin 2012-21
Internal Revenue Bulletin 2012-21

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