SECTION 3. SCOPE
Internal Revenue Bulletin 2024-43 · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure applies for purposes of determining income under §§ 142(d) and 42 of prospective and current tenants who, as of the date of the income determination, are approved to receive or are currently receiving assistance under the HUD–VASH program and to whom the HUD–VASH income eligibility waiver applies (In-scope Tenants).
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