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Directory Results for Revenue Procedure 2004-52 - Low-income housing tax credit. This procedure publishes the amounts of unused housing credit carryovers allocated to qualified states under section 42(h)(3)(D) of the Code for calendar year 2004. to Revenue Procedure 2004-53 - Standard Procedures & an Alternate Procedures. This procedure explains both the standard procedure and an alternate procedure for preparing and filing W-2, Wage and Tax Statement; Form 941, Employer s