Federal housing law
Internal Revenue Bulletin 1998-1
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 7 chapters · 237 sections
- Jurisdiction
- United States
Contents
▸bulletin Internal Revenue
Overview▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 1998–1 January 5, 1998
- Mission of the Service
- Statement of Principles of Internal Revenue Tax Administration
▸Introduction
Overview▸HIGHLIGHTS OF THIS ISSUE—Continued
- Cumulative List of Actions Relating to Court Decisions Published in the Internal Revenue Bulle…
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. WHAT IS
- SECTION 2. IN WHAT
- SECTION 3. ON WHAT p. 15
- SECTION 4. ON WHAT p. 17
- SECTION 5. UNDER WHAT p. 17
- SECTION 6. UNDER WHAT p. 22
- SECTION 7. UNDER WHAT p. 23
- SECTION 8. WHAT ARE p. 24
- SECTION 9. WHAT OTHER p. 36
- SECTION 10. HOW DOES p. 41
- SECTION 11. HOW ARE p. 45
- SECTION 12. WHAT p. 47
- SECTION 13. WHAT p. 50
- SECTION 14. UNDER p. 51
- SECTION 15. WHAT ARE p. 51
- SECTION 16. WHAT p. 57
- SECTION 17. WHAT IS p. 58
- SECTION 18. WHAT IS p. 58
- SECTION 19. PAPERWORK p. 58
- SECTION 4. ON WHAT
- SECTION 5. UNDER WHAT
- SECTION 7. UNDER WHAT
- SECTION 11. HOW ARE
- SECTION 12. WHAT
- SECTION 13. WHAT
- SECTION 14. UNDER
- SECTION 15. WHAT ARE
- SECTION 17. WHAT IS .01 Rev. Proc. 97–1, 1997–1 C.B. 433, is superseded.
- SECTION 18. WHAT IS This revenue procedure is effective January 12, 1998.
- SECTION 1. WHAT IS p. 78
- SECTION 2. WHAT IS p. 78
- SECTION 3. ON WHAT p. 79
- SECTION 4. ON WHAT p. 79
- SECTION 8. HOW p. 82
- SECTION 9. WHAT MUST p. 83
- SECTION 10. HOW ARE p. 85
- SECTION 11. HOW DOES p. 86
- SECTION 12. HOW ARE p. 87
- SECTION 13. HOW ARE p. 88
- SECTION 14. HOW IS p. 90
- SECTION 15. HOW DOES p. 91
- SECTION 16. HOW DOES p. 94
- SECTION 17. WHAT IS p. 95
- SECTION 18. HOW MAY p. 96
- SECTION 19. WHAT p. 97
- SECTION 20. WHAT IS p. 98
- SECTION 21. WHAT IS p. 98
- SECTION 1. WHAT IS This revenue procedure explains when and how the Associate Chief Counsel
- SECTION 2. WHAT IS “Technical advice” means advice or guidance in the form of a memorandum fur…
- SECTION 3. ON WHAT
- SECTION 4. ON WHAT
- SECTION 5. MAY
- SECTION 6. WHO IS
- SECTION 7. WHEN
- SECTION 8. HOW ARE
- SECTION 9. WHAT MUST
- SECTION 10. HOW ARE
- SECTION 11. HOW DOES
- SECTION 12. HOW ARE
- SECTION 13. HOW ARE
- SECTION 14. HOW IS
- SECTION 15. HOW DOES
- SECTION 16. HOW DOES
- SECTION 17. WHAT IS
- SECTION 18. HOW MAY
- SECTION 21. WHAT IS This revenue procedure is effective January 12, 1998.
- SECTION 2. BACKGROUND AND
- SECTION 1. PURPOSE AND
- SECTION 3. AREAS IN WHICH
- SECTION 4. AREAS IN WHICH
- SECTION 5. AREAS UNDER
- SECTION 7. EFFECT ON OTHER
- SECTION 8. PAPERWORK
- SECTION 6. AREAS COVERED BY
- SECTION 1. WHAT p. 118
- SECTION 2. WHAT p. 118
- SECTION 3. IN p . 118 .01 In general
- SECTION 4. ON p. 121
- SECTION 5. ON WHAT p. 121 .01 Determination letters
- SECTION 6. UNDER WHAT p. 122 .01 In exempt organizations matters
- SECTION 9. WHAT ARE p. 127 .01 In general
- SECTION 10. WHAT p. 138 .01 In general
- SECTION 11. HOW DOES p. 139 .01 In general
- SECTION 12. HOW p. 140 .01 Schedules a conference if requested by taxpayer
- SECTION 13. WHAT p. 142 .01 May be relied on subject to limitations
- SECTION 14. WHAT p. 145 .01 Has same effect as a letter ruling
- SECTION 15. UNDER p. 146 .01 Requests for determination letters
- SECTION 16. WHAT IS p. 147
- SECTION 3. IN WHAT
- SECTION 5. ON WHAT
- SECTION 6. UNDER
- SECTION 7. UNDER WHAT
- SECTION 8. UNDER WHAT
- SECTION 9. WHAT
- SECTION 10. WHAT
- SECTION 11. HOW DOES
- SECTION 12. HOW
- SECTION 13. WHAT
- SECTION 14. WHAT
- SECTION 15. UNDER WHAT
- SECTION 16. WHAT IS Rev. Proc. 97–4 is superseded.
- SECTION 17. This revenue procedure is effective January 5, 1998.
- SECTION 18. The collections of information contained in this revenue procedure have been revie…
- SECTION 1. WHAT p. 159
- SECTION 2. WHAT p. 159
- SECTION 3. WHAT p. 160
- SECTION 4. ON WHAT p. 160
- SECTION 5. ON WHAT p. 161
- SECTION 6. MAY p. 161
- SECTION 7. WHO IS p. 163
- SECTION 8. WHEN p. 163
- SECTION 9. WHAT p. 164
- SECTION 10. HOW ARE p. 166
- SECTION 11. HOW p. 168
- SECTION 12. HOW ARE p. 169
- SECTION 13. HOW p. 169
- SECTION 14. HOW IS p. 172
- SECTION 15. HOW DOES p. 172
- SECTION 16. HOW p. 175
- SECTION 17. WHAT p. 176
- SECTION 18. HOW p. 177
- SECTION 19. WHAT IS p. 178
- SECTION 20. EFFECTIVE p. 178
- SECTION 1. WHAT IS This revenue procedure explains when and how the Assistant Commissioner (Em…
- SECTION 3. WHAT IS “Technical advice” means advice or guidance in the form of a memorandum fur…
- SECTION 4. ON WHAT
- SECTION 5. ON WHAT
- SECTION 6. MAY
- SECTION 7. WHO IS
- SECTION 8. WHEN
- SECTION 9. WHAT MUST
- SECTION 10. HOW ARE
- SECTION 11. HOW DOES A
- SECTION 12. HOW ARE
- SECTION 13. HOW ARE
- SECTION 14. HOW IS
- SECTION 15. HOW DOES
- SECTION 16. HOW DOES
- SECTION 17. WHAT IS
- SECTION 18. HOW MAY
- SECTION 19. WHAT IS THE Rev. Proc. 97–5 is superseded.
- SECTION 20. This revenue procedure is effective January 5, 1998.
- SECTION 1. WHAT IS p. 188
- SECTION 2. WHAT p. 189
▸PART I. PROCEDURES
Overview- SECTION 3. ON WHAT p. 189
- SECTION 4. ON WHAT p. 192
- SECTION 5. WHAT IS THE p. 192
- SECTION 6. WHAT IS p. 193
- SECTION 7. INITIAL p.196
- SECTION 8. MASTER & p. 197
- SECTION 9. VOLUME p. 199
- SECTION 10. MULTIPLE p. 201
- SECTION 11. MINOR p. 201
- SECTION 13. GROUP p. 203
- SECTION 14. AFFILIATED p. 203
- SECTION 15. WAIVER p. 206
- SECTION 16. SECTION p. 207
▸PART II. INTERESTED
▸PART I. PROCEDURES
▸PART II. INTERESTED
▸PART III. PROCESSING
Overview- SECTION 19. HOW DOES
- SECTION 20. EXHAUSTION
- SECTION 21. WHAT EFFECT
- SECTION 22. EFFECT ON Rev. Proc. 97–6 is superseded.
- SECTION 23. This revenue procedure is effective January 5, 1998.
- SECTION 24. The collections of information contained in this revenue procedure have been revie…
- SECTION 3. AREAS IN WHICH LETTER RULINGS OR DETERMINATION
- SECTION 1. PURPOSE AND NATURE
- SECTION 2. BACKGROUND AND
- SECTION 4. AREAS IN WHICH
- SECTION 5. EFFECT ON OTHER
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 3. BACKGROUND
- SECTION 4. SCOPE
- SECTION 5. DEFINITIONS
- SECTION 6. FEE SCHEDULE
- SECTION 7. MAILING ADDRESS
- SECTION 8. REQUESTS
- SECTION 11. REQUEST FOR
- SECTION 12. EFFECT ON OTHER
- SECTION 13. EFFECTIVE DATE
- SECTION 14. PAPERWORK
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 9. PAYMENT OF FEE
- SECTION 10. REFUNDS
- SECTION 3. BACKGROUND
- SECTION 4. SCOPE
- SECTION 5. DEFINITIONS
- SECTION 6. FEE SCHEDULE
- SECTION 7. MAILING ADDRESS
- SECTION 8. REQUESTS
- SECTION 9. PAYMENT OF FEE
- 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