Federal housing law
Internal Revenue Bulletin 1997-1
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 12 chapters · 274 sections
- Jurisdiction
- United States
Contents
- HIGHLIGHTS OF THIS ISSUE
- Bulletin No. 1997–1 January 6, 1997
- HIGHLIGHTS OF THIS ISSUE—Continued
- Mission of the Service
- Statement of Principles of Internal Revenue Tax Administration
▸Introduction
Overview- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
▸Part III. Administrative, Procedural, and Miscellaneous
Overview- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. REQUESTING A
- SECTION 5. PROCESSING THE
- SECTION 6. EFFECT OF THE
- SECTION 7. REVOCATION OR
- SECTION 8. REQUESTING
- SECTION 9. CHANGE IN
- SECTION 10. USER FEE
- SECTION 11. ADDRESS FOR
- SECTION 12. EFFECT ON OTHER
- SECTION 13. EFFECTIVE DATE
- SECTION 1. WHAT IS THE
- SECTION 2. IN WHAT FORM
- SECTION 3. ON WHAT
- SECTION 4. ON WHAT
- SECTION 5. UNDER WHAT
- SECTION 6. UNDER WHAT
- SECTION 7. UNDER WHAT
- SECTION 8. WHAT ARE THE
- SECTION 9. WHAT OTHER
- SECTION 10. HOW DOES THE
- SECTION 11. HOW ARE
- SECTION 12. WHAT EFFECT
- SECTION 13. WHAT EFFECT
- SECTION 14. UNDER WHAT
- SECTION 15. WHAT ARE THE
- SECTION 16. WHAT
- SECTION 17. WHAT IS THE
- SECTION 18. WHAT IS THE
- SECTION 19. PAPERWORK
- SECTION 1. WHAT IS THE
- SECTION 2. IN WHAT FORM
- SECTION 3. ON WHAT
- SECTION 4. ON WHAT
- SECTION 5. UNDER WHAT
- SECTION 6. UNDER WHAT
- SECTION 7. UNDER WHAT
- SECTION 8. WHAT ARE THE
- SECTION 9. WHAT OTHER
- SECTION 10. HOW DOES THE
- SECTION 11. HOW ARE
- SECTION 12. WHAT EFFECT
- SECTION 13. WHAT EFFECT
- SECTION 14. UNDER WHAT
- SECTION 15. WHAT ARE THE
- SECTION 16. WHAT
- SECTION 17. WHAT IS THE
- SECTION 18. WHAT IS THE
- SECTION 19. PAPERWORK
- SECTION 1. WHAT IS THE
- SECTION 2. WHAT IS
- SECTION 3. ON WHAT ISSUES
- SECTION 4. ON WHAT ISSUES
- SECTION 5. MAY TECHNICAL
- SECTION 6. WHO IS
- SECTION 7. WHEN SHOULD
- SECTION 8. WHAT MUST BE
- SECTION 9. HOW ARE
- SECTION 10. HOW DOES A
- SECTION 11. HOW ARE
- SECTION 12. HOW ARE
- SECTION 13. HOW IS STATUS
- SECTION 14. HOW DOES THE
- SECTION 15. HOW DOES A
- SECTION 16. WHAT IS THE
- SECTION 17. HOW MAY
- SECTION 18. WHAT
- SECTION 19. WHAT IS THE
- SECTION 20. WHAT IS THE
- SECTION 1. WHAT IS THE
- SECTION 2. WHAT IS
- SECTION 3. ON WHAT ISSUES
- SECTION 4. ON WHAT ISSUES
- SECTION 5. MAY TECHNICAL
- SECTION 6. WHO IS
- SECTION 7. WHEN SHOULD
- SECTION 8. WHAT MUST BE
- SECTION 9. HOW ARE
- SECTION 10. HOW DOES A
- SECTION 11. HOW ARE
- SECTION 12. HOW ARE
- SECTION 13. HOW IS STATUS
- SECTION 14. HOW DOES THE
- SECTION 15. HOW DOES A
- SECTION 16. WHAT IS THE
- SECTION 17. HOW MAY
- SECTION 18. WHAT
- SECTION 19. WHAT IS THE
- SECTION 20. WHAT IS THE
- SECTION 2. BACKGROUND AND
- SECTION 1. PURPOSE AND
- SECTION 3. AREAS IN WHICH
- SECTION 4. AREAS IN WHICH
- SECTION 5. AREAS UNDER
- SECTION 6. AREAS COVERED BY
- SECTION 7. EFFECT ON OTHER
- SECTION 8. PAPERWORK
- SECTION 1. WHAT IS THE
- SECTION 2. WHAT CHANGES
- SECTION 3. IN WHAT FORM
- SECTION 4. ON WHAT
- SECTION 5. ON WHAT
- SECTION 6. UNDER WHAT
- SECTION 7. UNDER WHAT
- SECTION 8. UNDER WHAT
- SECTION 9. WHAT ARE THE
- SECTION 10. WHAT
- SECTION 11. HOW DOES THE
- SECTION 12. HOW ARE
- SECTION 13. WHAT EFFECT
- SECTION 14. WHAT EFFECT
- SECTION 15. UNDER WHAT
- SECTION 16. WHAT IS THE
- SECTION 17. EFFECTIVE
- SECTION 18. PAPERWORK
- SECTION 1. WHAT IS THE
- SECTION 2. WHAT CHANGES
- SECTION 3. IN WHAT FORM
- SECTION 4. ON WHAT
- SECTION 5. ON WHAT
- SECTION 6. UNDER WHAT
- SECTION 7. UNDER WHAT
- SECTION 8. UNDER WHAT
- SECTION 9. WHAT ARE THE
- SECTION 10. WHAT
- SECTION 11. HOW DOES THE
- SECTION 12. HOW ARE
- SECTION 13. WHAT EFFECT
- SECTION 14. WHAT EFFECT
- SECTION 15. UNDER WHAT
- SECTION 16. WHAT IS THE
- SECTION 17. EFFECTIVE
- SECTION 18. PAPERWORK
- SECTION 1. WHAT IS THE
- SECTION 2. WHAT
- SECTION 3. WHAT IS
- SECTION 4. ON WHAT
- SECTION 5. ON WHAT
- SECTION 6. MAY TECHNICAL
- SECTION 7. WHO IS
- SECTION 8. WHEN SHOULD
- SECTION 9. WHAT MUST BE
- SECTION 10. HOW ARE
- SECTION 11. HOW DOES A
- SECTION 12. HOW ARE
- SECTION 13. HOW ARE
- SECTION 14. HOW IS STATUS
- SECTION 15. HOW DOES THE
- SECTION 16. HOW DOES A
- SECTION 17. WHAT IS THE
- SECTION 18. HOW MAY
- SECTION 19. WHAT IS THE
- SECTION 20. EFFECTIVE
- SECTION 21. PAPERWORK
- SECTION 1. WHAT IS THE
- SECTION 2. WHAT
- SECTION 3. WHAT IS
- SECTION 4. ON WHAT
- SECTION 5. ON WHAT
- SECTION 6. MAY TECHNICAL
- SECTION 7. WHO IS
- SECTION 8. WHEN SHOULD
- SECTION 9. WHAT MUST BE
- SECTION 10. HOW ARE
- SECTION 11. HOW DOES A
- SECTION 12. HOW ARE
- SECTION 13. HOW ARE
- SECTION 14. HOW IS STATUS
- SECTION 15. HOW DOES THE
- SECTION 16. HOW DOES A
- SECTION 17. WHAT IS THE
- SECTION 18. HOW MAY
- SECTION 19. WHAT IS THE
- SECTION 20. EFFECTIVE
- SECTION 21. PAPERWORK
- SECTION 1. WHAT IS THE
- SECTION 2. WHAT CHANGES
▸PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS
Overview- SECTION 3. ON WHAT ISSUES
- SECTION 4. ON WHAT ISSUES
- SECTION 5. WHAT IS THE
- SECTION 6. WHAT IS THE
- SECTION 7. INITIAL
- SECTION 8. MASTER &
- SECTION 9. VOLUME
- SECTION 10. MULTIPLE
- SECTION 11. MINOR
- SECTION 12. TERMINATION
- SECTION 13. FOREIGN SITUS
- SECTION 14. GROUP TRUSTS p. 170 .01 Scope
- SECTION 15. AFFILIATED
- SECTION 16. WAIVER OF
- SECTION 17. SECTION 420
- SECTION 18. WHAT RIGHTS
▸PART II. INTERESTED PARTY NOTICE AND COMMENT
▸PART III. PROCESSING DETERMINATION LETTER REQUESTS
▸PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS
Overview- SECTION 3. ON WHAT ISSUES
- SECTION 4. ON WHAT ISSUES
- SECTION 5. WHAT IS THE
- SECTION 6. WHAT IS THE
- SECTION 7. INITIAL
- SECTION 8. MASTER &
- SECTION 9. VOLUME
- SECTION 10. MULTIPLE
- SECTION 11. MINOR
- SECTION 12. TERMINATION
- SECTION 13. FOREIGN SITUS
- SECTION 14. GROUP TRUSTS
- SECTION 15. AFFILIATED
- SECTION 16. WAIVER OF
- SECTION 17. SECTION 420
▸PART II. INTERESTED PARTY NOTICE AND COMMENT
▸PART III. PROCESSING DETERMINATION LETTER REQUESTS
Overview- SECTION 20. HOW DOES THE
- SECTION 21. EXHAUSTION
- SECTION 22. WHAT EFFECT
- SECTION 23. EFFECT ON
- SECTION 24. EFFECTIVE
- SECTION 25. PAPERWORK
- SECTION 1. PURPOSE AND
- SECTION 2. BACKGROUND AND
- SECTION 3. AREAS IN WHICH
- SECTION 4. AREAS IN WHICH
- SECTION 5. EFFECT ON OTHER
- SECTION 1. PURPOSE . . . . . . . . . .188
- SECTION 2. CHANGES . . . . . . . . .188
- SECTION 3. BACKGROUND. . . . .188
- SECTION 4. SCOPE. . . . . . . . . . . . .189
- SECTION 5. DEFINITIONS . . . . . .189
- SECTION 10. REFUNDS. . . . . . . . .199
- SECTION 12. EFFECT ON
- SECTION 11. REQUEST FOR
- SECTION 13. EFFECTIVE
- SECTION 3. BACKGROUND
- SECTION 14. PAPERWORK
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 7. MAILING ADDRESS
- SECTION 8. REQUESTS
- SECTION 9. PAYMENT OF FEE . .198
- SECTION 4. SCOPE
- SECTION 5. DEFINITIONS
- SECTION 6. FEE SCHEDULE
- SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC.
- SECTION 9. PAYMENT OF FEE
- SECTION 8. REQUESTS INVOLVING
- SECTION 10. REFUNDS
- SECTION 11. REQUEST FOR
- SECTION 12. EFFECT ON OTHER
- SECTION 13. EFFECTIVE DATE
- SECTION 14. PAPERWORK
- Part IV. Items of General Interest Cumulative List of Announcements Relating to Section 7428(c…