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RP-2013-27

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IRS GuideWireMay 28, 2013

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Issue Number:    RP-2013-27

Inside This Issue


Revenue Procedure 2013-27 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).

Revenue Procedure 2013-27 will be published in Internal Revenue Bulletin 2013-24 on June 10, 2013.

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