Federal housing law
2025 Inst 4626 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 22 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 4626
- Notice 2025-28 provides interim guidance on the
- Notice 2025-46 provides interim guidance on the
▸Notice 2025-49 provides additional interim guidance on
Overview- Definitions
- Special Rules
▸Specific Instructions
Overview- Item A
- Item B
- Item C
- Part I—Applicable Corporation Determination
- Part II—Corporate Alternative Minimum Tax (CAMT)
- Part III—Adjustment for Certain Taxes Under Section 56A(c)(5)
- Part IV—Corporate Alternative Minimum Tax—Foreign Tax Credit
- Part V—Members of a Controlled Group Treated as a Single Employer and FPMG Members Taken Into …
- Part VI—Aggregate Pro-Rata Share of Adjusted Net Income or Loss of CFCs Described in Section 5…
- Schedule A—Pro-Rata Share of Adjusted Net Income or Loss of CFCs Described in Section 56A(c)(3)