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Introduction

SECTION 5. EFFECTIVE DATES

Internal Revenue Bulletin 2017-21 · 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 April 14, 2017, 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 Timothy Jones of the Office of Associate Chief Counsel (Financial Institutions & Products). For further information regarding this revenue procedure contact Mr. White or Mr. Jones at (202) 317-6980 (not a toll-free number).

Rev. Proc. 2017–36

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