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Introduction

SECTION 3. PROCEDURE

Internal Revenue Bulletin 2013-38 · 2026-10-03 edition · updated 2026-10-04 · United States

The unused housing credit carryover amount allocated from the National Pool by the Secretary to each qualified state for calendar year 2013 is as follows:

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, § 42; 1.42–14.)

Rev. Proc. 2013–31

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▸Contents — Internal Revenue Bulletin 2013-38
Internal Revenue Bulletin 2013-38

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