SECTION 3. APPLICATION
Internal Revenue Bulletin 2013-27 · 2026-10-03 edition · updated 2026-10-04 · United States
Average Area Purchase Price Safe Harbors
.01 Average area purchase price safe harbors for statistical areas in each state, the District of Columbia, Puerto Rico, the Northern Mariana Islands, American Samoa, the Virgin Islands, and Guam are set forth in section 4.01 of this revenue procedure. Average area purchase price safe harbors are provided for single-family and two to four-family residences. For
2013–27 I.R.B. 29 July 1, 2013
on the nationwide average purchase price published in Rev. Proc. 2012–25, the issuer may not rely on the average area purchase price safe harbors published in this revenue procedure.
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