Federal housing law
Internal Revenue Bulletin 2002-46
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 7 chapters · 65 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2002–46 November 18, 2002
- The IRS Mission
- Introduction
▸Part I. — 1986 Code.
Overview- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. APPLICATION
- SECTION 4. EFFECT ON OTHER
- SECTION 5. EFFECTIVE DATE
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 4. EFFECTIVE DATE
- SECTION 5. DRAFTING INFORMATION
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 1. PURPOSE
- SECTION 4. EFFECTIVE DATE
- SECTION 5. DRAFTING INFORMATION
- SECTION 4. APPLICATION
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 5. ACCOUNTING METHODS AND PERIODS
- SECTION 5. ACCOUNTING METHODS AND PERIODS—CONTINUED
- SECTION 5. ACCOUNTING METHODS AND PERIODS—CONTINUED
- SECTION 6. BUSINESS AND INDIVIDUAL TAX ISSUES
- SECTION 6. BUSINESS AND INDIVIDUAL TAX ISSUES—CONTINUED
- SECTION 6. BUSINESS AND INDIVIDUAL TAX ISSUES—CONTINUED
- SECTION 7. CORPORATE ISSUES
- SECTION 7. CORPORATE ISSUES—CONTINUED
- SECTION 8. EMPLOYEE BENEFIT ISSUES
- SECTION 8. EMPLOYEE BENEFIT ISSUES—CONTINUED
- SECTION 8. EMPLOYEE BENEFIT ISSUES—CONTINUED
- SECTION 8. EMPLOYEE BENEFIT ISSUES—CONTINUED
- SECTION 9. ESTATE, GIFT AND TRUST ISSUES
- SECTION 9. ESTATE, GIFT AND TRUST ISSUES—CONTINUED
- SECTION 10. EXEMPT ORGANIZATION ISSUES
- SECTION 11. EXCISE TAX ISSUES
- SECTION 12. INTERNATIONAL ISSUES
- SECTION 12. INTERNATIONAL ISSUES—CONTINUED
- SECTION 12. INTERNATIONAL ISSUES—CONTINUED
- SECTION 12. INTERNATIONAL ISSUES—CONTINUED
- SECTION 12. INTERNATIONAL ISSUES—CONTINUED
- SECTION 12. INTERNATIONAL ISSUES—CONTINUED
- SECTION 13. PARTNERSHIP AND S CORPORATION ISSUES
- SECTION 13. PARTNERSHIP AND S CORPORATION ISSUES—CONTINUED
- SECTION 14. PROCEDURE & ADMINISTRATION ISSUES
- SECTION 14. PROCEDURE & ADMINISTRATION ISSUES—CONTINUED
- SECTION 15. TAX CREDIT ISSUES
- SECTION 15. TAX CREDIT ISSUES—CONTINUED
- SECTION 16. TAX-EXEMPT BOND ISSUES
- SECTION 17. INQUIRIES
- SECTION 18. EFFECT ON OTHER
- SECTION 19. EFFECTIVE DATE
- SECTION 20. DRAFTING INFORMATION
- Part IV. Items of General Interest
- Definition of Terms
- Abbreviations