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Internal Revenue Bulletin:  2013-27 

July 1, 2013 


Table of Contents

Rev. Proc. 2013-28 Rev. Proc. 2013-28

This procedure provides issuers of qualified mortgage bonds (QMBs) and qualified mortgage credit certificates (MCCs) with average area purchase price safe harbors for statistical areas in the United States and with a nationwide average purchase price for residences in the United States for purposes of the QMB rules under section 143 of the Code and the MCC rules under section 25. Rev. Proc. 2012-25 obsoleted in part.

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