Federal housing law

Internal Revenue Manual Part 32. Published Guidance and Other Guidance to Taxpayers

Federal housing law as enacted — verbatim and citable.

Edition: 2026-10-03
Last updated: 2026-10-04
Jurisdiction: United States

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Official source: Internal Revenue Manual (https://www.irs.gov/irm/part32/irm_32-004-002), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Part 32. Published Guidance and Other Guidance to Taxpayers¶

Chapter 4. Special Pre-Filing Agreement Programs¶

Section 2. Pre-Filing Agreements¶

32.4.2 Pre-Filing Agreements¶

Reserved¶

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