Federal housing law
Internal Revenue Bulletin 2002-3
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 48 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2002–3 January 22, 2002
- The IRS Mission
▸Introduction
Overview- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 2. DEPRECIATION OR AMORTIZATION (§ 56(a)(1), 56(g)(4)(A), 167, 168, OR 197, OR
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND AND
- SECTION 3. DEFINITIONS
- SECTION 4. SCOPE
- SECTION 5. TERMS AND
- SECTION 6. GENERAL
- SECTION 7. AUDIT PROTECTION
- SECTION 9. REVIEW BY DIRECTOR
- SECTION 8. EFFECT OF CONSENT
- SECTION 10. REVIEW BY
- SECTION 11. APPLICABILITY OF
- SECTION 12. INQUIRIES
- SECTION 13. EFFECTIVE DATE
- SECTION 15. PAPERWORK
- SECTION 14. EFFECT ON OTHER
- SECTION 1. COMMODITY CREDIT
- SECTION 2. DEPRECIATION OR
- SECTION 3. CAPITAL
- SECTION 4. UNIFORM
- SECTION 5. METHODS OF
- SECTION 6. OBLIGATIONS ISSUED
- SECTION 7. PREPAID
- SECTION 8. TAXABLE YEAR OF
- SECTION 9. INVENTORIES (§ 471)
- SECTION 10. LAST-IN, FIRST-OUT
- SECTION 11. BANK RESERVES FOR
- SECTION 12. ORIGINAL ISSUE
- SECTION 13. SHORT-TERM
- SECTION 3. SCOPE
- SECTION 4. DEFINITIONS
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 7. EFFECTIVE DATE
- SECTION 5. SMALLWARES METHOD
- SECTION 6. CHANGE IN METHOD
- Part IV. Items of General Interest
- Definition of Terms
- Abbreviations