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Introduction

SECTION 3. SCOPE

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

This revenue procedure applies to taxpayers that—

.01 Dispose of a low-income housing building (or interest therein) in a transaction to which the amendments made by section 3004(c) of the Act apply; and

.02 Seek to make the notification prescribed by § 42(j)(6)(B)(i) of the Code.

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

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