Average Area Purchase Price Safe Harbors and Nationwide Purchase Prices under section 143

The revenue procedure under this collection provides issuers of qualified mortgage bonds, as defined in section 143(a) of the Internal Revenue Code (Code), and issuers of mortgage credit certificates, as defined in section 25(c), with (1) the nationwide average purchase price for residences located in the United States, and (2) average area purchase price safe harbors for residences located in statistical areas in each state, the District of Columbia, Puerto Rico, the Northern Mariana Islands, American Samoa, the Virgin Islands, and Guam.

The latest form for Average Area Purchase Price Safe Harbors and Nationwide Purchase Prices under section 143 expires 2026-07-31 and is listed under ICR 202303-1545-021.