Announcement 2014-2 - Announcement 2014–2, Page

Announcement 2014–2, page

Correction to the Highlights and correction to Rev. Proc. number in IRB 2014–2

This announcement contains one correction to I.R.B. 2014–2, which lacked certain information on the Highlights page.

On the Highlights page, the synopsis paragraph for Rev. Proc. 2014–14 should have appeared. The following is what should have appeared.

Rev. Proc. 2014–14, page 295.

This revenue procedure provides issuers of qualified mortgage bonds, as defined in § 143(a) of the Code, and issuers of mortgage credit certificates, as defined in § 25(c), with a list of qualified census tracts for each state and the District of Columbia.

See §§ 25(c)(2)(A)(iii)(V) and 143(j)(1)(A). Rev. Proc. 2003–49 is modified and superseded.

The electronic copy of I.R.B. 2014–2 was corrected and reposted on the IRS’ website at www.irs.gov.