Federal housing law
Internal Revenue Bulletin 1997-47
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 41 sections
- Jurisdiction
- United States
Contents
▸bulletin Internal Revenue
Overview▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 1997–47 November 24, 1997
- 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
- SEC. 2. BACKGROUND
- SEC. 3. BASIC DESIGNATION RULE
- SECTION 1. PURPOSE
- SEC. 4. SHAREHOLDER
- SEC. 5. LIMITATIONS ON
- SEC. 6. DEFERRAL ADJUSTMENT
- SEC. 7. EXAMPLES
- SEC. 11. SUBMISSION OF
- SEC. 9. USE OF SUBSTITUTE FORMS
- SEC. 8. SECTION 1202 GAIN
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. PROCEDURE
- SECTION 4. EFFECTIVE DATE
- Part IV. Items of General Interest
- SECTION 5. NO USER FEE
- SECTION 6. EFFECTIVE DATE
- SECTION 1. SUMMARY
- SECTION 2. PURPOSE AND SCOPE
- SECTION 3. ENTERING THE
- SECTION 4. PROCESSING A
- SECTION 5. NO USER FEE
- SECTION 6. EFFECTIVE DATE
- Definition of Terms
- Abbreviations
- Notes
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