Part III. Administrative, Procedural, and Miscellaneous
SECTION 4. EFFECTIVE DATE
Internal Revenue Bulletin — cb95-02.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
This revenue procedure is effective for allocations of housing credit dollar amounts attributable to the National Pool component of a qualified state’s housing credit ceiling for calendar year 1995.
26 CFR 601.105: Examination of returns and claims for refund, credit, or abatement; determination of correct tax liability. (Also Part I, §§ 936, 1504, 1563; 1.936–7.)
Rev. Proc. 95–37
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