Federal housing law
2025 Inst 3800 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 7 chapters · 16 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 3800 and Schedule A
- Part V. Breakdown of aggregate amounts in Part III for fa-
- Part I. Credits not allowed against tentative minimum tax
- Part II. Part II was renamed to “Figuring Credit Allowed After
- Part III. Current-year general business credits. New
- Part IV. Carryovers of general business credits. Part IV was
▸Part VI. Breakdown of aggregate amounts in Part IV. New
Overview▸Specific Instructions
Overview- Part I. Credits Not Allowed Against Tentative Minimum Tax (TMT)
- Part II. Figuring Credit Allowed After Limitations
- Part III. Current-Year General Business Credits
- Part IV. Carryovers of General Business Credits (GBCs)
- Part V. Breakdown of Aggregate Amounts in Part III for Facility-by-Facility, Multiple Pass-Thr…
- Part VI. Breakdown of Aggregate Amounts in Part IV