Federal housing law
Internal Revenue Manual Part 21. Customer Account Services
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 4 chapters · 425 sections
- Jurisdiction
- United States
Contents
- Part 21. Customer Account Services
- Chapter 8. International
- Section 4. United States Certification for Reduced Tax Rates in Tax Treaty Countries
▸of 8821/2848’s
Overview- Pega Batching
- Processing Rejects
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Overview▸Entering Form 8802, Application for U.S. Residency Certification
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Overview- Undeliverable Mail
▸Telephonic Inquiries and Responses
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▸Who is Eligible for U.S. Residency Certification
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Overview▸Claiming Treaty Benefits
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Overview▸Teachers and Researchers (Except Japan)
▸Teachers and Researchers - Japan
- Teacher and Researcher Treaty Articles
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Overview▸Applicant Requirements, Return and U.S. Residency Certification Information
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Overview▸Trust Applicants
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Overview▸Specific U.S. Residency Certification Language for Specific Treaty Countries
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▸Certification Applications for Refund or Exemption from Value Added Tax (VAT)
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- Introduction to EFS Pega
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Overview▸EFS User Roles
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- Program Analysis System (PAS)
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- U.S. Certification Letter Types and Suspense Codes
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- US Certification Reasons to Refer a Case to P&A
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