Internal Revenue Service United States Department of the Treasury

Internal Revenue Bulletin:  2011-15 

April 11, 2011 

Part III. Administrative, Procedural, and Miscellaneous

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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