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Rev. Proc. 2021-43

SECTION 5. EFFECTIVE DATE

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

This revenue procedure applies to buildings financed with exempt facility bond issues that are issued after December 31, 2020, and to buildings to which allocations of housing credit dollar amounts are made after December 31, 2020.

DRAFTING INFORMATION

The principal authors of this revenue procedure are Dillon Taylor and Michael Torruella Costa, Office of Associate Chief Counsel (Passthroughs & Special Industries). For further information regarding this revenue procedure, please contact Dillon Taylor or Michael Torruella Costa on (202) 317-4137 (not a toll-free number).

26 CFR 601.105: Examination of returns and claims for refund, credit or abatement; determina- tion of correct tax liability. (Also: Part 1, §§ 6662, 6694, 1.6662-4, 1.6694-2)

Adequate Disclosure Revenue Procedure Renewal

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

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