Internal Revenue Bulletin: 2007-13 |
March 26, 2007 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2007-27
- Rev. Proc. 2007-26
- 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
- Part IV. Items of General Interest
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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