Table of Contents

• Notice 2004-14
  • Drafting Information
• Notice 2004-15
  • LAW
  • APPLICATION OF NOTICE 89-25, AS MODIFIED BY REV. RUL. 2002-62, TO SECTION 72(q)(2)(D).
  • DRAFTING INFORMATION
• Notice 2004-16
• Rev. Proc. 2004-12
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. PROCEDURE FOR ELECTING TREATMENT AS QUALIFIED HEALTH INSURANCE
  • SECTION 4. EFFECTIVE DATE
  • SECTION 5. PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION
• Rev. Proc. 2004-18
  • SECTION 1. PURPOSE
  • SECTION 2. CHANGES
  • SECTION 3. BACKGROUND
  • Average Area Purchase Price
  • Qualified Mortgage Credit Certificate Program
  • Income Limitations for Qualified Mortgage Bonds and Mortgage Credit Certificates
  • Average Area and Nationwide Purchase Price Limitations
  • SECTION 4. APPLICATION
  • Average Area Purchase Price Safe Harbors
  • Nationwide Average Purchase Price
  • SECTION 5. AVERAGE AREA AND NATIONWIDE AVERAGE PURCHASE PRICES
  • SECTION 6. EFFECT ON OTHER DOCUMENTS
  • SECTION 7. EFFECTIVE DATES
  • SECTION 8. PAPERWORK REDUCTION ACT
  • SECTION 9. DRAFTING INFORMATION