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The IRS recently published the amounts of unused low-income housing tax credit carryovers for calendar year 2011. Revenue Procedure 2011-57 details how nearly $3.66 million of unused LIHTCs were divided among the eligible states in the national pool. States qualify for the national pool if they have allocated all their housing tax credits in a calendar year and request to receive an allocation of additional LIHTCs left over by other states.
