Federal housing law
2025 Inst 1066 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 36 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 1066
Overview- Future Developments
- What’s New
- Reminders
- Photographs of Missing Children
- How To Get Forms and Publications
▸General Instructions
Overview- Purpose of Form
- Who Must File
- Making the Election
- First Tax Year
- Termination of Election
- When To File
- Period Covered
- Period Covered
- Private Delivery Services (PDSs)
- Where To File
- Accounting Method
- Rounding Off to Whole Dollars
- Recordkeeping
- Final Return
- Amended Return or Administrative Adjustment Request (AAR)
- Assembling the Return
- Other Forms and Returns That May Be Required
- Payment of Tax Due
- Interest and Penalties
- Contributions to the REMIC
- Payments Subject to Withholding at Source
- Who Must Sign
- Paid Preparer Authorization
▸Specific Instructions