Internal Revenue Bulletin: 2011-15 |
April 11, 2011 |
Table of Contents
- Rev. Proc. 2011-23
- 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. REQUEST FOR COMMENTS
- SECTION 8. PAPERWORK REDUCTION ACT
- SECTION 9. DRAFTING INFORMATION
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