SECTION 5. EFFECTIVE DATES
Internal Revenue Bulletin 2014-12 · 2026-10-03 edition · updated 2026-10-04 · United States
.01 Issuers must use the United States and area median gross income figures specified in § 3.01 of this revenue procedure for commitments to provide financing that are made, or (if the purchase precedes the financing commitment) for residences that are purchased, in the period that begins on December 18, 2013,
Bulletin No. 2014–12 685 March 17, 2014
and ends on the date when these United States and area median gross income figures are rendered obsolete by a new revenue procedure.
DRAFTING INFORMATION
The principal authors of this revenue procedure are David White and James Polfer of the Office of Associate Chief
Counsel (Financial Institutions & Products). For further information regarding this revenue procedure contact Mr. White or Mr. Polfer at (202) 317-6980 (not a toll-free number).
March 17, 2014 686 Bulletin No. 2014–12
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