Federal housing law
Internal Revenue Bulletin 1999-5
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 66 sections
- Jurisdiction
- United States
Contents
▸bulletin Internal Revenue
Overview▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 1999–5 February 1, 1999
- 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
- SECTION 1. PURPOSE AND SCOPE
- SECTION 2. DEFINITIONS
- SECTION 3. WITHHOLDING RESPONSIBILITY UNDER SECTION 1441, 1442, AND 1443
- SECTION 4. PRIVATE ARRANGEMENT INTERMEDIARIES
- SECTION 5. DOCUMENTATION REQUIREMENTS
- SECTION 6. QUALIFIED INTERMEDIARY WITHHOLDING CERTIFICATE AND DISCLOSURE OF ACCOUNT
- SECTION 7. DETERMINATION OF ASSET CATEGORIES AND CLASSES FOR QI’S WITHHOLDING
- SECTION 8. WITHHOLDING OBLIGATIONS
- SECTION 9. TAX RETURN OBLIGATIONS
- SECTION 10. INFORMATION REPORTING OBLIGATIONS
- SECTION 11. ADJUSTMENTS FOR OVER- AND UNDER-WITHHOLDING; REFUNDS
- SECTION 12. EXTERNALAUDIT PROCEDURES.
- SECTION 13. EXPIRATION, TERMINATION AND DEFAULT
- SECTION 14. MISCELLANEOUS PROVISIONS.
- SECTION 1. PURPOSE AND SCOPE
- SECTION 2. DEFINITIONS
- SECTION 3. WITHHOLDING RESPONSIBILITY UNDER SECTION 1441, 1442, AND 1443
- SECTION 4. PRIVATE ARRANGEMENT INTERMEDIARIES
- SECTION 5. DOCUMENTATION REQUIREMENTS
- SECTION 6. QUALIFIED INTERMEDIARY WITHHOLDING CERTIFICATE AND DISCLOSURE OF ACCOUNT
- SECTION 7. DETERMINATION OF ASSET CATEGORIES AND CLASSES FOR QI’S WITHHOLDING
- SECTION 8. WITHHOLDING OBLIGATIONS
- SECTION 9. TAX RETURN OBLIGATIONS
- SECTION 10. INFORMATION REPORTING OBLIGATIONS
- SECTION 11. ADJUSTMENTS FOR OVER- AND UNDER-WITHHOLDING; REFUNDS
- SECTION 12. EXTERNALAUDIT PROCEDURES.
- SECTION 13. EXPIRATION, TERMINATION AND DEFAULT
- SECTION 14. MISCELLANEOUS PROVISIONS.
- Section 3. Contact Information
- SECTION 1. PURPOSE AND
- SECTION 3. DEFINITIONS
- SECTION 4. CORRECTION
- SECTION 5. SELF-CORRECTION
- SECTION 6. TVC PROGRAM
- SECTION 7. APPLICATION
- SECTION 8. FEES FOR TVC
- SECTION 9. AUDIT CAP FOR
- SECTION 10. EFFECT ON OTHER
- SECTION 11. EFFECTIVE DATE
- SECTION 12. PAPERWORK
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE AND OBJECTIVE
- SECTION 4. APPLICATION
- SECTION 5. EFFECTIVE DATE
- Part IV. Items of General Interest
- Definition of Terms
- Abbreviations
- Index
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