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Rev. Proc. 2021-19

SECTION 1. PURPOSE

Internal Revenue Bulletin 2021-15 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guid­ ance with respect to the United States and area median gross income figures for use by issuers of qualified mortgage bonds, as defined in § 143(a) of the Internal Reve­ nue Code, and issuers of mortgage credit certificates, as defined in § 25(c), in com­ puting the income requirements described in § 143(f).

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▸Contents — Internal Revenue Bulletin 2021-15
Internal Revenue Bulletin 2021-15

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