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Part III. Administrative, Procedural, and Miscellaneous

SECTION 1. PURPOSE

Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance concerning the United States

and area median gross income figures that are to be used by issuers of qualified mortgage bonds, as defined in section 143(a) of the Internal Revenue Code, and issuers of mortgage credit certificates, as defined in section 25(c), in computing the housing cost/income ratio described in section 143(f)(5).

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▸Contents — Internal Revenue Bulletin — cb95-02.pdf

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