Table of Contents

• Rev. Proc. 2009-18
  • SECTION 1. PURPOSE
  • SECTION 2. 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 3. APPLICATION
    • Average Area Purchase Price Safe Harbors
    • Nationwide Average Purchase Price
  • SECTION 4. AVERAGE AREA AND NATIONWIDE AVERAGE PURCHASE PRICES
  • SECTION 5. EFFECT ON OTHER DOCUMENTS
  • SECTION 6. EFFECTIVE DATES
  • SECTION 7. PAPERWORK REDUCTION ACT
  • SECTION 8. DRAFTING INFORMATION