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Rev. Proc. 2021-43

SECTION 3. SCOPE

Internal Revenue Bulletin 2021-51 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to taxpayers with buildings that are eligible for the low-income housing credit under § 42 and that must determine whether the 4 percent floor under § 42(b)(3) applies to their buildings.

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▸Contents — Internal Revenue Bulletin 2021-51
Internal Revenue Bulletin 2021-51

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