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Directory Results for Revenue Ruling 2001-19 - Low-income housing credit; satisfactory bond;. Bond factor amounts for the period April through June 2001. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified to Revenue Ruling 2001-2 - Low-income housing credit; satisfactory bond;. Bond factor amounts for the period October through December 2000. This ruling announces the monthly bond factor amounts to be used by taxpayers who dispose of qualified