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Rev. Proc. 2022-31

SECTION 3. PROCEDURE

Internal Revenue Bulletin 2022-43 · 2026-10-03 edition · updated 2026-10-04 · United States

The unused housing credit carryover amount allocated from the National Pool by the Secretary to each qualified state for calendar year 2022 is as follows:

26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also: Part I, §§ 6011, 6662, 6662A, 6707A; 1-6011-4.)

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▸Contents — Internal Revenue Bulletin 2022-43

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