Federal housing law
Internal Revenue Bulletin 2003-1
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 15 chapters · 215 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2003–1 January 6, 2003
- The IRS Mission
- Introduction
▸Part I. — 1986 Code.
Overview- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 2. IN WHAT FORM IS GUIDANCE PROVIDED BY THE OFFICES OF ASSOCIATE CHIEF
- SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS
- SECTION 4. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT
- SECTION 5. UNDER WHAT CIRCUMSTANCES DOES THE NATIONAL OFFICE ISSUE LETTER RULINGS? . 9
- SECTION 7. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE HAVE DISCRETION TO ISSUE
- SECTION 8. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS AND
- SECTION 9. WHAT OTHER CHECKLISTS, GUIDELINE REVENUE PROCEDURES, NOTICES, SAFE
- SECTION 14. UNDER WHAT CIRCUMSTANCES ARE MATTERS REFERRED BETWEEN A FIELD OFFICE
- SECTION 15. WHAT ARE THE USER FEE REQUIREMENTS FOR REQUESTS FOR LETTER RULINGS AND
- SECTION 16. WHAT ARE THE GENERAL PROCEDURES APPLICABLE TO INFORMATION LETTERS
- SECTION 1. WHAT IS THE
- SECTION 2. IN WHAT FORM
- SECTION 3. ON WHAT
- SECTION 4. ON WHAT
- SECTION 5. UNDER WHAT
- SECTION 6. UNDER WHAT
- SECTION 7. UNDER WHAT
- SECTION 8. WHAT ARE THE
- SECTION 9. WHAT OTHER
- SECTION 10. HOW DOES
- 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 THE
- SECTION 17. WHAT
- SECTION 18. WHAT IS THE
- SECTION 19. WHAT IS THE
- SECTION 20. PAPERWORK
- SECTION 3. WHAT IS THE DIFFERENCE BETWEEN TECHNICAL ADVICE AND TECHNICAL EXPEDITED
- SECTION 5. ON WHAT ISSUES MUST TAMs OR TEAMs BE REQUESTED UNDER DIFFERENT PROCE-
- SECTION 6. MAY A TAM OR A TEAM BE REQUESTED UNDER § 301.9100 DURING THE COURSE OF AN
- SECTION 16. HOW DOES A TAXPAYER APPEAL A DECISION REGARDING WHETHER TO SEEK A TAM
- SECTION 1. WHAT IS THE
- SECTION 2. DEFINITIONS For purposes of this revenue procedure—
- SECTION 3. WHAT IS THE
- SECTION 4. ON WHAT
- SECTION 5. ON WHAT
- SECTION 6. MAY A TAM OR
- SECTION 7. WHO IS
- SECTION 8. WHO IS
- SECTION 9. WHEN SHOULD
- SECTION 10. WHEN SHOULD
- SECTION 11. HOW ARE
- SECTION 12. WHAT MUST BE
- SECTION 13. WHAT MUST BE
- SECTION 14. HOW ARE
- SECTION 15. HOW ARE
- SECTION 16. HOW DOES A
- SECTION 17. HOW ARE
- SECTION 18. HOW ARE
- SECTION 19. HOW ARE
- SECTION 20. HOW IS STATUS
- SECTION 21. HOW DOES
- SECTION 22. HOW DOES A
- SECTION 23. WHAT IS THE
- SECTION 24. HOW MAY
- SECTION 25. WHAT
- SECTION 26. WHAT IS THE
- SECTION 27. WHAT IS THE
- 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 3. IN WHAT FORM IS GUIDANCE PROVIDED BY THE COMMISSIONER, TAX EXEMPT AND
- SECTION 4. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS
- SECTION 5. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT
- SECTION 8. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE HAVE DISCRETION TO ISSUE
- SECTION 9. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS AND
- SECTION 15. UNDER WHAT CIRCUMSTANCES ARE MATTERS REFERRED BETWEEN
- SECTION 16. WHAT ARE THE GENERAL PROCEDURES APPLICABLE TO INFORMATION LETTERS
- SECTION 1. WHAT IS THE
- SECTION 2. WHAT CHANGES
- SECTION 3. IN WHAT FORM
- SECTION 4. ON WHAT
- SECTION 5. ON WHAT
- SECTION 6. UNDER WHAT
- SECTION 7. UNDER WHAT
- SECTION 8. UNDER WHAT
- SECTION 9. WHAT ARE THE
- SECTION 10. WHAT
- SECTION 11. HOW DOES EP
- SECTION 12. HOW ARE
- SECTION 13. WHAT EFFECT
- SECTION 14. WHAT EFFECT
- SECTION 15. UNDER WHAT
- SECTION 16. WHAT ARE THE
- SECTION 17. WHAT IS THE
- SECTION 18. EFFECTIVE
- SECTION 19. PAPERWORK
- SECTION 4. ON WHAT ISSUES MAY OR MUST TECHNICAL ADVICE BE REQUESTED UNDER THIS
- SECTION 5. ON WHAT ISSUES MUST TECHNICAL ADVICE BE REQUESTED UNDER
- SECTION 6. MAY TECHNICAL ADVICE BE REQUESTED FOR A § 301.9100–1 REQUEST DURING THE
- SECTION 12. HOW DOES A TAXPAYER APPEAL AN EP OR EO MANAGER’S OR AN APPEALS
- SECTION 16. HOW DOES EP OR EO TECHNICAL PREPARE THE TECHNICAL ADVICE
- SECTION 17. HOW DOES EP OR EO EXAMINATIONS OR EP OR EO DETERMINATIONS
- SECTION 1. WHAT IS THE
- SECTION 2. WHAT CHANGES
- SECTION 3. WHAT IS
- SECTION 4. ON WHAT
- SECTION 5. ON WHAT
- SECTION 6. MAY
- SECTION 7. WHO IS
- SECTION 8. WHEN SHOULD
- SECTION 9. HOW ARE
- SECTION 10. WHAT MUST BE
- SECTION 11. HOW ARE
- SECTION 12. HOW DOES A
- SECTION 13. HOW ARE
- SECTION 14. HOW ARE
- SECTION 15. HOW IS STATUS
- SECTION 16. HOW DOES EP
- SECTION 17. HOW DOES EP
- SECTION 18. WHAT IS THE
- SECTION 19. HOW MAY
- SECTION 20. WHAT IS THE
- SECTION 21. EFFECTIVE
- SECTION 22. PAPERWORK
- 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
▸PART II
Overview- SECTION 1. PURPOSE AND NATURE
- SECTION 2. BACKGROUND AND
- SECTION 3. AREAS IN WHICH
- SECTION 4. AREAS IN WHICH
- SECTION 7. PAPERWORK
- SECTION 5. EFFECT ON OTHER
- SECTION 6. EFFECTIVE DATE
- SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION
- SECTION 4. SCOPE
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 3. BACKGROUND
- SECTION 5. DEFINITIONS
- SECTION 6. FEE SCHEDULE
- SECTION 7. MAILING ADDRESS
- SECTION 10. REFUNDS
- SECTION 8. REQUESTS
- SECTION 9. PAYMENT OF FEE
- SECTION 11. REQUEST FOR
- SECTION 12. EFFECT ON OTHER
- SECTION 13. EFFECTIVE DATE
- SECTION 14. PAPERWORK
- Part IV. Items of General Interest
- Definition of Terms
▸Abbreviations
Overview- INDEX
- EMPLOYEE PLANS
- EMPLOYEE PLANS— Cont.
- EMPLOYMENT TAX
- ESTATE TAX—Cont.
- EXCISE TAX
- ESTATE TAX
- GIFT TAX—Cont.
- EXEMPT ORGANIZATIONS— Cont.
- GIFT TAX
- INCOME TAX
- EXEMPT ORGANIZATIONS
- INCOME TAX— Cont.
- INCOME TAX— Cont.
- INCOME TAX— Cont.
- INCOME TAX— Cont.
- INCOME TAX— Cont.
- INCOME TAX— Cont.
- INCOME TAX— Cont.
- INCOME TAX— Cont.
- INCOME TAX— Cont.
- INCOME TAX— Cont.
- SELF-EMPLOYMENT TAX