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Rev. Proc. 2019-45, page 1215.

Internal Revenue Bulletin 2019-48 · 2026-10-03 edition · updated 2026-10-04 · United States

This procedure publishes the method by which qualified states can request an allocation of unused housing credit carryover under section 42(h)(3)(D) of the Code.

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▸Contents — Internal Revenue Bulletin 2019-48

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