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Linda Jenkins O'Rourke CPA, PACertified Public Accountant |
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N-2009-12 |
Notice 2009-12 explains how to allocate the first-time homebuyer credit under section 36 of the Code between unmarried co-purchasers of a principal residence.
Notice 2009-12 will appear in IRB2009-6, dated February 9, 2009.
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