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IRS Distributes Unused 2014 LIHTC Allocation
September 15, 2014
The Internal Revenue Service (IRS) published the amounts of unused low-income housing tax credit (LIHTC) carryovers for calendar year 2014 that were allocated to 35 qualified states and Puerto Rico. Revenue Procedure 2014-52 details how $2.59 million of unused LIHTCs were divided among the recipients.