The IRS today released an advance version of Notice 2019-52 that expands the emergency housing and low-income housing credit monitoring relief provided by earlier revenue procedures.
In 2014, the IRS issued two revenue procedures:
Notice 2019-52 [PDF 29 KB], as released today, applies with respect to wildfires in certain California counties, and expands the emergency housing and compliance monitoring relief that was previously provided by Rev. Procs. 2014-49 and 2014-50.
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