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Rev. Proc. 92-31 required a request for

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

an allocation of unused housing credit carryover to be made by mailing a hard copy of the request to the Internal Revenue Service (Service). This revenue procedure instead requires allocation requests to be made electronically.

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

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