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Internal Revenue Bulletin:  2014-2 

January 6, 2014 


Table of Contents

Rev. Proc. 2014-14Rev. Proc. 2014–14

This revenue procedure provides issuers of qualified mortgage bonds, as defined in § 143(a) of the Code, and issuers of mortgage credit certificates, as defined in § 25(c), with a list of qualified census tracts for each state and the District of Columbia. See §§ 25(c)(2)(A)(iii)(V) and 143(j)(1)(A). Rev. Proc. 2003–49 is modified and superseded.

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