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Rev. Proc. 2019-45

SECTION 1. PURPOSE

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

This revenue procedure provides guidance to qualified states regarding how to request an allocation of unused housing credit carryover under § 42(h)(3)(D)(iii) of the Internal Revenue Code (Code). This revenue procedure modifies and supersedes Rev. Proc. 92-31, 1992-1 C. B. 775.

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▸Contents — Internal Revenue Bulletin 2019-48
Internal Revenue Bulletin 2019-48

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