October 1, 2014
PLR 200022038 (Mar. 6, 2000): Indian reservation lands’ residences are “located within jurisdiction of” state agency that issues tax-exempt bonds.
FSA 20174602F (Nov. 22, 2017), FSA 20174601F (Nov. 22, 2017), FSA 20174501F (Nov. 22, 2017): All relate to loan interest allocations and similar matters.
July 12, 2010
Rev. Proc. 2010-23: Qualified mortgage bonds; mortgage credit certificates; national median gross income. This revenue procedure provides guidance with respect to the United States and area median gross income figures that are to be used by issuers of qualified mortgage bonds, as defined in § 143(a) of the Internal Revenue Code, and issuers of mortgage credit certificates, as defined in § 25(c), in computing the housing cost/income ratio described in § 143(f)(5).