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Rev. Proc. 92-31 required a request for

SECTION 4. SCOPE

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

This revenue procedure applies to the Filing Agency of any qualified state that requests an allocation of credit from the National Pool of unused housing credit carryovers.

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

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