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Rev. Proc. 2019-21

SECTION 1. PURPOSE

Internal Revenue Bulletin 2019-21 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance with respect to the United States and area median gross income figures that are to be used by issuers of qualified mortgage bonds, as defined in § 143(a) of the Internal Revenue Code, and issuers of mortgage credit certificates, as defined in § 25(c), in computing the income requirements described in § 143(f).

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▸Contents — Internal Revenue Bulletin 2019-21
Internal Revenue Bulletin 2019-21

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