ADMINISTRATIVE

Internal Revenue Bulletin 2014-2 · 2026-10-03 edition · updated 2026-10-04 · United States

Rev. Proc. 2014–14, page 295. This revenue procedure provides issuers of qualified mortgage bonds, as defined in § 143(a) of the Code, and issuers of mortgage credit certificates, as defined in § 25(c), with a list of qualified census tracts for each state and the District of Columbia. See §§ 25(c)(2)(A)(iii)(V) and 143(j)(1)(A). Rev. Proc. 2003–49 is modified and superseded.

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▸Contents — Internal Revenue Bulletin 2014-2

Internal Revenue Bulletin 2014-2

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