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Post details: IRS Publishes 2007 Unused Housing Credit Carryover Amounts (Rev. Proc. 2007-55)
08/13/07
IRS Publishes 2007 Unused Housing Credit Carryover Amounts (Rev. Proc. 2007-55)
CCH (cch.taxgroup.com) reports:
The IRS has published the total amounts of unused housing credit carryovers allocated from the national pool to qualified states under Code Sec. 42(h)(3)(D) for calendar year 2007. Among states receiving an allocation, the allocations range from a high of $851,151 for California to a low of $12,023 for Wyoming.
Rev. Proc. 2007-55, 2007FED ¶56,580
Other References:
Code Sec. 42
CCH Reference - 2007FED ¶4385.85
Tax Research Consultant
CCH Reference - TRC BUSEXP: 54,220.10
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