Federal housing law
Internal Revenue Bulletin 2000-1
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 10 chapters · 225 sections
- Jurisdiction
- United States
Contents
▸bulletin Internal Revenue
Overview▸HIGHLIGHTS OF THIS ISSUE
Overview- EMPLOYEE PLANS
▸Bulletin No. 2000–1 January 3, 2000
- The IRS Mission
▸Introduction
Overview▸HIGHLIGHTS OF THIS ISSUE—Continued
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 2. IN WHAT FORM p. 10
- SECTION 4. ON WHAT ISSUES p.14
- SECTION 5. UNDER WHAT p. 14
- SECTION 6. UNDER WHAT p. 19
- SECTION 7. UNDER WHAT p. 21
- SECTION 8. WHAT ARE THE p. 21
- SECTION 9. WHAT OTHER p. 33
- SECTION 11. HOW ARE p. 43
- SECTION 12. WHAT EFFECT p. 46
- SECTION 13. WHAT EFFECT p. 49
- SECTION 14. UNDER WHAT p. 50
- SECTION 15. WHAT ARE THE p. 50
- SECTION 16. WHAT p. 56
- SECTION 17. WHAT p. 57
- SECTION 18. WHAT IS THE p. 57
- SECTION 19. WHAT IS THE p. 57
- SECTION 20. PAPERWORK p. 58
- SECTION 4. ON WHAT ISSUES
- SECTION 5. UNDER WHAT
- SECTION 6. UNDER WHAT
- SECTION 7. UNDER WHAT
- SECTION 8. WHAT ARE THE
- SECTION 10. HOW DOES THE
- SECTION 11. HOW ARE
- SECTION 12. WHAT EFFECT
- SECTION 13. WHAT EFFECT
- SECTION 14. UNDER WHAT
- SECTION 15. WHAT ARE THE
- SECTION 16. WHAT ARE
- SECTION 18. WHAT IS THE .01 Rev. Proc. 99–1, 1999–1 I.R.B. 6, is superseded.
▸Part II of Form 2553 under § 301.9100–3 (except as provided in paragraph
Overview- SECTION 1. WHAT IS THE p. 77
- SECTION 2. WHAT IS p. 78
- SECTION 3. ON WHAT ISSUES p. 78
- SECTION 4. ON WHAT ISSUES p. 79
- SECTION 5. MAY TECHNICAL p. 79
- SECTION 6. WHO IS p. 81
- SECTION 7. WHEN SHOULD p. 81
- SECTION 8. HOW ARE p. 82
- SECTION 9. WHAT MUST BE p. 83
- SECTION 10. HOW ARE p. 86
- SECTION 11. HOW DOES A p. 88
- SECTION 12. HOW ARE p. 89
- SECTION 13. HOW ARE p. 89
- SECTION 14. HOW IS STATUS p. 92
- SECTION 15. HOW DOES THE p. 92
- SECTION 16. HOW DOES A p. 96
- SECTION 17. WHAT IS THE p. 97
- SECTION 18. HOW MAY p. 98
- SECTION 19. WHAT p. 99
- SECTION 20. WHAT IS THE p. 100
- SECTION 21. WHAT IS THE p. 100
- SECTION 3. ON WHAT ISSUES
- SECTION 5. MAY TECHNICAL
- SECTION 6. WHO IS
- SECTION 7. WHEN SHOULD
- SECTION 8. HOW ARE
- SECTION 9. WHAT MUST BE
- SECTION 10. HOW ARE
- SECTION 11. HOW DOES
- SECTION 13. HOW ARE
- SECTION 14. HOW IS
- SECTION 15. HOW DOES
- SECTION 16. HOW DOES A
- SECTION 17. WHAT IS THE
- SECTION 20. WHAT IS THE Rev. Proc. 99–2, 1999–1 I.R.B. 73, is superseded.
- SECTION 21. WHAT IS This revenue procedure is effective January 10, 2000.
- SECTION 3. AREAS IN WHICH
- SECTION 1. PURPOSE AND
- SECTION 2. BACKGROUND AND
- SECTION 4. AREAS IN WHICH
- SECTION 5. AREAS UNDER
- SECTION 6. AREAS COVERED BY
- SECTION 7. EFFECT ON OTHER
- SECTION 8. EFFECTIVE DATE
- SECTION 9. PAPERWORK
- SECTION 1. WHAT IS p . 120
- SECTION 2. WHAT CHANGES p. 120
- SECTION 3. IN WHAT p. 120 .01 In general
- SECTION 5. ON WHAT p. 123 .01 Determination letters
- SECTION 6. UNDER WHAT p. 123 .01 In exempt organizations matters
- SECTION 7. UNDER WHAT p. 126 .01 Circumstances under which determination letters are issued
- SECTION 8. UNDER p. 128 .01 Ordinarily not in certain areas because of factual nature of the p…
- SECTION 9. WHAT ARE THE p. 129 .01 In general
- SECTION 10. WHAT SPECIFIC, p. 140 .01 In general
- SECTION 11. HOW DOES p. 141 .01 In general
- SECTION 12. HOW ARE p. 143 .01 Schedules a conference if requested by taxpayer
- SECTION 13. WHAT EFFECT p. 145 .01 May be relied on subject to limitations
- SECTION 14. WHAT EFFECT p. 148 .01 Has same effect as a letter ruling
- SECTION 15. UNDER WHAT p . 149 .01 Requests for determination letters
- SECTION 16. WHAT ARE p. 149 .01 Will be made available to the public
- SECTION 17. WHAT IS THE p. 150
- SECTION 19. PAPERWORK p. 150
- SECTION 3. IN WHAT
- SECTION 5. ON WHAT
- SECTION 6. UNDER WHAT
- SECTION 7. UNDER WHAT
- SECTION 8. UNDER
- SECTION 9. WHAT ARE
- SECTION 10. WHAT
- SECTION 11. HOW DOES
- SECTION 12. HOW ARE
- SECTION 13. WHAT EFFECT
- SECTION 14. WHAT
- SECTION 16. WHAT ARE
- SECTION 17. WHAT IS Rev. Proc. 99–4 is superseded.
- SECTION 18. EFFECTIVE This revenue procedure is effective January 10, 2000.
- SECTION 1. WHAT p. 162
- SECTION 2. WHAT p. 162
- SECTION 3. WHAT p. 162
- SECTION 6. MAY p. 164 .01 A § 301.9100–1 request is a letter ruling request
- SECTION 7. WHO IS p. 166 .01 An Employee Plans Examinations Area manager, Exempt Organizations
- SECTION 8. WHEN SHOULD p. 166 .01 Uniformity of position lacking
- SECTION 9. HOW ARE p . 167 .01 Pre-submission conference generally is permitted when a request…
- SECTION 10. WHAT MUST p. 168 .01 Statement of issues, facts, law, and arguments
- SECTION 11. HOW ARE p. 170 .01 Taxpayer notified
- SECTION 12. HOW DOES A p. 172 .01 Taxpayer notified of decision not to seek technical advice
- SECTION 13. HOW ARE p. 173 .01 Taxpayer notified
- SECTION 16. HOW DOES p . 177 .01 Delegates authority to group managers
- SECTION 17. HOW DOES p. 180 .01 Generally applies advice in processing the taxpayer’s case
- SECTION 19. HOW MAY p. 182 .01 Commissioner has discretionary authority under § 7805(b)
- SECTION 20. WHAT IS THE p. 184
- SECTION 21. EFFECTIVE p. 184
- SECTION 22. PAPERWORK p. 184
- 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 TECHNICAL
- SECTION 7. WHO IS
- SECTION 8. WHEN SHOULD
- SECTION 9. HOW ARE
- SECTION 10. WHAT MUST
- SECTION 11. HOW ARE
- SECTION 12. HOW DOES
- SECTION 13. HOW ARE
- SECTION 14. HOW ARE
- SECTION 15. HOW IS
- SECTION 16. HOW DOES
- SECTION 17. HOW DOES
- SECTION 18. WHAT IS THE
- SECTION 19. HOW MAY
- SECTION 20. WHAT IS Rev. Proc. 99–5 is superseded.
- SECTION 21. EFFECTIVE This revenue procedure is effective January 10, 2000.
- SECTION 1. WHAT IS p. 192 .01 Purpose of revenue procedure
- SECTION 2. WHAT CHANGES p. 192 .01 In general
▸PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS
Overview- SECTION 3. ON WHAT p. 192 .01 Types of requests
- SECTION 4. ON WHAT p. 195 .01 Tax Exempt and Government Entities Division
- SECTION 5. WHAT IS THE p. 195 .01 Scope
- SECTION 6. WHAT IS THE p. 197 .01 Scope
- SECTION 7. INITIAL p. 200 .01 Scope
- SECTION 8. MASTER & p. 201 .01 Scope
- SECTION 9. VOLUME p. 203 .01 Scope
- SECTION 10. MULTIPLE p. 204 .01 Scope
- SECTION 11. MINOR p. 205 .01 Scope
- SECTION 12. TERMINATION p. 206 .01 Scope
- SECTION 13. GROUP TRUSTS p . 207 .01 Scope
- SECTION 14. AFFILIATED p. 207 .01 Scope
- SECTION 15. WAIVER OF p. 210 .01 Scope
- SECTION 16. SECTION p. 211 .01 Scope
▸PART II. INTERESTED PARTY NOTICE AND COMMENT
▸PART III. PROCESSING DETERMINATION LETTER REQUESTS
▸PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS
▸PART II. INTERESTED PARTY NOTICE AND COMMENT
▸PART III. PROCESSING DETERMINATION LETTER REQUESTS
- PART I CIRCLE SECTION
▸PART II
Overview- SECTION 4. AREAS IN WHICH
- SECTION 1. PURPOSE AND NATURE
- SECTION 2. BACKGROUND AND
- SECTION 3. AREAS IN WHICH
- SECTION 5. EFFECT ON OTHER
- SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS, ETC. . . . . …
- SECTION 4. SCOPE
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 3. BACKGROUND
- 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