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Rev. Proc. 92-31 is modified and superseded.

SECTION 7. EFFECTIVE DATE

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

This revenue procedure is effective beginning with assignments of 2019 calendar year unused housing credit carryovers to the National Pool and 2020 calendar year requests on behalf of qualified states for allocations of credit from the National Pool.

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

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