Federal housing law
Internal Revenue Bulletin 1997-52
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 95 sections
- Jurisdiction
- United States
Contents
▸bulletin Internal Revenue
Overview▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 1997–52 December 29, 1997
- Mission of the Service
- Statement of Principles of Internal Revenue Tax Administration
- Introduction
▸Rev. Rul. 96-63, 1996-2 C.B. 83, is
Overview- Part III. Administrative, Procedural, and Miscellaneous
- SEC. 2. CHANGES FROM REV.
- SEC. 3. BACKGROUND
- SECTION 1. PURPOSE
- SEC. 4. PROCEDURE
- SEC. 5. EFFECTIVE DATE
- SEC. 6. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. CHANGES MADE FROM PRECEDING YEAR
- SECTION 4. EFFECTIVE DATE
- SECTION 5. DRAFTING INFORMATION
- SECTION 1. PURPOSE
- SECTION 2. CHANGES MADE
- SECTION 4. EFFECTIVE DATE
- SECTION 5. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. SUMMARY OF
- SECTION 3. BACKGROUND AND
- SECTION 4. DEFINITIONS
- SECTION 5. BUSINESS STAN-
- SECTION 6. RESERVED
- SECTION 8. FIXED AND
- SECTION 9. APPLICATION
- SECTION 10. WITHHOLDING
- SECTION 11. EFFECT ON
▸Rev. Proc. 96-63, 1996–2 C.B. 420, is
Overview- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND AND
- SECTION 3. DEFINITIONS
- SECTION 4. PER DIEM
- SECTION 5. HIGH-LOW
- SECTION 6. LIMITATIONS AND
- SECTION 7. APPLICATION
- SECTION 8. WITHHOLDING AND
- SECTION 9. EFFECT ON OTHER
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND AND
- SECTION 3. ELECTRONIC FILING
- SECTION 4. ACCEPTANCE IN THE
- SECTION 5. RESPONSIBILITIES OF
- SECTION 6. PENALTIES
- SECTION 8. INFORMATION AN
- SECTION 7. FORM 8453, U.S.
- SECTION 9. DIRECT DEPOSIT OF
- SECTION 10. REFUND
- SECTION 11. BALANCE DUE
- SECTION 12. ADVERTISING
- SECTION 13. MONITORING AND
- SECTION 14. ADMINISTRATIVE
- SECTION 15. ADMINISTRATIVE
- SECTION 17. EMPLOYER
- SECTION 16. VITAAND TCE
- SECTION 18. EFFECT ON OTHER
- SECTION 19. EFFECTIVE DATE
- SECTION 20. INTERNAL REVENUE
- SECTION 21. PAPERWORK
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND AND
- SECTION 4. ACCEPTANCE IN THE
- SECTION 3. ON-LINE FILING
- SECTION 5. RESPONSIBILITIES OF
- SECTION 6. PENALTIES
- SECTION 7. FORM 8453–OL, U.S.
- SECTION 8. INFORMATION AN
- SECTION 9. DIRECT DEPOSIT OF
- SECTION 10. BALANCE DUE
- SECTION 11. ADVERTISING
- SECTION 13. ADMINISTRATIVE
- SECTION 12. MONITORING AND
- SECTION 18. PAPERWORK
- SECTION 14. ADMINISTRATIVE
- SECTION 15. EFFECT ON OTHER
- SECTION 16. EFFECTIVE DATE
- SECTION 17. INTERNAL REVENUE
- Part IV. Items of General Interest
- Definition of Terms
- Abbreviations
- Notes
- Notes
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