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Directory Results for Revenue Procedure 2002-24 - Qualified mortgage bonds; mortgage credit certificates; national median gross income.. Guidance is provided concerning the use of the national and area median gross income figures by issuers of qualified mortgage to Revenue Procedure 2002-25 - Maximum face amount of qualified zone academy bonds that may be issued by each state. This procedure sets forth the maximum face amount of qualified zone academy bonds that may be issued by each state, the