Federal housing law
Internal Revenue Bulletin 1997-33
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 4 chapters · 138 sections
- Jurisdiction
- United States
Contents
▸bulletin Internal Revenue
Overview▸HIGHLIGHTS OF THIS ISSUE
- Bulletin No. 1997–33 August 18, 1997
- Mission of the Service
- Statement of Principles of Internal Revenue Tax Administration
▸Rev. Proc. 90-63, 1990-2 C.B. 664, is
Overview- SECTION 8. EFFECTIVE DATE
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. ALTERNATIVE LIFO
- SECTION 5. CHANGING TO
- SECTION 6. INQUIRIES
- SECTION 7. EFFECT ON OTHER
- SECTION 8. EFFECTIVE DATE
- SECTION 9. ELECTING LIFO AND
- SECTION 10. PAPERWORK
- SECTION 1. PURPOSE . . . . . . . . . . . 19
- SECTION 2. BACKGROUND. . . . . . 19
- SECTION 3. DEFINITIONS . . . . . . . 20
- SECTION 6. GENERAL
- SECTION 7. AUDIT PROTECTION
- SECTION 4. SCOPE . . . . . . . . . . . . . 22
- SECTION 5. TERMS AND CONDITIONS OF CHANGE . . . . . . . . . . . . . 22
- SECTION 8. EFFECT OF
- SECTION 9. REVIEW BY DISTRICT
- SECTION 10. REVIEW BY NATIONAL
- SECTION 11. APPLICABILITY OF
- SECTION 12. INQUIRIES. . . . . . . . . 27
- SECTION 13. EFFECTIVE DATE. . . 27
- SECTION 2. BACKGROUND
- SECTION 14. EFFECT ON OTHER
- SECTION 15. PAPERWORK
- SECTION 1. PURPOSE
- SECTION 3. DEFINITIONS
- SECTION 4. SCOPE
- SECTION 5. TERMS AND
- SECTION 6. GENERAL
- SECTION 7. AUDIT PROTECTION
- SECTION 10. REVIEW BY NATIONAL
- SECTION 8. EFFECT OF CONSENT
- SECTION 9. REVIEW BY DISTRICT
- SECTION 11. APPLICABILITY OF
- SECTION 12. INQUIRIES
- SECTION 13. EFFECTIVE DATE
- SECTION 14. EFFECT ON OTHER
- SECTION 15. PAPERWORK REDUCTION ACT
- SECTION 1. TRADE OR BUSINESS
- SECTION 2. DEPRECIATION OR
- SECTION 9. INVENTORIES (§ 471) 39
- SECTION 10. LAST-IN, FIRST-OUT
- SECTION 6. OBLIGATIONS ISSUED
- SECTION 7. PREPAID
- SECTION 8. TAXABLE YEAR OF
- SECTION 3. CAPITAL
- SECTION 4. UNIFORM
- SECTION 5. METHODS OF
- SECTION 11. BANK RESERVES FOR
- SECTION 12. ORIGINAL ISSUE
- SECTION 13. SHORT-TERM
- SECTION 1. TRADE OR
- SECTION 2. DEPRECIATION OR
- SECTION 4. UNIFORM
- SECTION 3. CAPITAL
- SECTION 5. METHODS OF
- SECTION 6. OBLIGATIONS ISSUED
- SECTION 7. PREPAID
- SECTION 8. TAXABLE YEAR OF
- SECTION 9. INVENTORIES (§ 471)
- SECTION 10. LAST-IN, FIRST-OUT
- SECTION 11. BANK RESERVES FOR
- SECTION 12. ORIGINAL ISSUE
- SECTION 13. SHORT-TERM
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. DEFINITIONS
- SECTION 4. SCOPE
- SECTION 5. DESCRIPTION OF THE
- SECTION 6. CHANGING TO OR
- SECTION 7. EFFECT OF AND
- SECTION 8. FAILURE TO COMPLY
- SECTION 9. APPLICABILITY OF REV.
- SECTION 10. INQUIRIES
- SECTION 11. EFFECT ON OTHER
- SECTION 12. EFFECTIVE DATE
- SECTION 13. PAPERWORK REDUCTION ACT
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. USE OF THE
- SECTION 5. PRINCIPAL-REDUCTION
- SECTION 6. EXAMPLE
- SECTION 7. INTERACTION
- SECTION 8. INQUIRIES
- SECTION 9. EFFECT ON OTHER
- SECTION 10. EFFECTIVE DATE
- SECTION 11. PAPERWORK
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. RELIEF FOR LATE S
- SECTION 5. EFFECTIVE DATE
- SECTION 6. PAPERWORK
- SECTION 1. PURPOSE
▸PART I. BACKGROUND
▸PART III. TIME FOR AMENDING