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Issue Number: N-2012-07
Notice 2012-07 suspends certain requirements under section 42 of the Internal Revenue Code for certain low-income housing credit properties in Iowa in order to provide emergency housing relief needed as a result of the devastation in Iowa caused by flooding during the period of May 25, 2011, to August 1, 2011.
Notice 2012-07 will appear in IRB 2012-4 dated Jan. 23, 2012.