Federal housing law
Internal Revenue Bulletin 2003-45
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 107 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2003-45 November 10, 2003
- The IRS Mission
▸Introduction
Overview▸Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Overview- Section 25.—Interest on (TANF) payments for herself and her chil- under a IV-A program for any…
- Section 42.—Low-Income Housing Credit
- Section 51.—Amount of Credit
- Section 103.—Interest on State and Local Bonds
- Section 143.—Mortgage Revenue Bonds: Qualified Mortgage Bond and Qualified Veterans’ Mortgage …
- Section 162.—Trade or Business Expenses
- Section 168.—Accelerated Cost Recovery System
- Section 274.—Disallowance of Certain Entertainment, etc., Expenses
- Section 61.—Gross Income Defined
- Section 62.—Adjusted Gross Income Defined
- Section 280F.—Limitation on Depreciation for Luxury Automobiles; Limitation Where Certain Prop…
- Section 280G.—Golden Parachute Payments
- Section 382.—Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Follow…
- Section 412.—Minimum Funding Standards
- Section 467.—Certain Payments for the Use of Property or Services
- Section 468.—Special Rules for Mining and Solid Waste Reclamation and Closing Costs
- Section 482.—Allocation of Income and Deductions Among Taxpayers
- Section 483.—Interest on Certain Deferred Payments
- Section 642.—Special Rules for Credits and Deductions
- Section 807.—Rules for Certain Reserves
- Section 846.—Discounted Unpaid Losses Defined
- Section 995.—Taxation of DISC Income to Shareholders
- Section 1274.—Determina- tion of Issue Price in the Case of Certain Debt Instruments Issued fo…
- Section 7872.—Treatment of Loans With Below-Market Interest Rates
- Section 1288.—Treatment of Original Issue Discounts on Tax-Exempt Obligations
- Section 7520.—Valuation Tables
▸Part II. Treaties and Tax Legislation
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE AND OBJECTIVE
- SECTION 4. APPLICATION
- SECTION 5. EFFECTIVE DATE
- SECTION 6. EFFECT ON OTHER
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. EXEMPTION
- SECTION 4. PERIODIC LISTING OF
- SECTION 5. EFFECTIVE DATE
- SECTION 6. EFFECT ON OTHER
- SECTION 7. DRAFTING
- SECTION 3. DEFINITIONS
- SECTION 4. SCOPE
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 1. PURPOSE
- SECTION 5. FOUR-YEAR SPREAD
- SECTION 6. PROCEDURES FOR
- SECTION 7. EFFECT ON OTHER
- SECTION 2. BACKGROUND AND
- SECTION 4. PER DIEM
- SECTION 3. DEFINITIONS
- SECTION 5. HIGH-LOW
- SECTION 6. LIMITATIONS AND
- SECTION 7. APPLICATION
- SECTION 8. WITHHOLDING AND
- SECTION 9. EFFECT ON OTHER
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. APPLICATION
- SECTION 7. DRAFTING
- SECTION 4. EFFECT ON OTHER
- SECTION 5. SCOPE
- SECTION 6. EFFECTIVE DATE
- Part IV. Items of General Interest
- Definition of Terms
▸Abbreviations
Overview- Notice 2003-55, 2003-34 I.R.B. 395
- Notice 2003-49, 2003-32 I.R.B. 294
- Notice 2003-59, 2003-35 I.R.B. 429
- Rev. Proc. 2003-74, 2003-43 I.R.B. 923
- Rev. Rul. 2003-99, 2003-34 I.R.B. 388
- Notice 2003-70, 2003-43 I.R.B. 916
- Rev. Rul. 2003-99, 2003-34 I.R.B. 388
- Rev. Proc. 2003-53, 2003-31 I.R.B. 230
- Rev. Proc. 2003-78, 2003-43 I.R.B. 1029
- Rev. Rul. 2003-99, 2003-34 I.R.B. 388
- Rev. Proc. 2003-75, 2003-45 I.R.B. 45 1018
- Rev. Proc. 2003-68, 2003-34 I.R.B. 398
- Rev. Proc. 2003-48, 2003-29 I.R.B. 86
- Rev. Proc. 2003-49, 2003-29 I.R.B. 89
- Rev. Proc. 2003-81, 2003-45 I.R.B. 1046
- Rev. Rul. 2003-99, 2003-34 I.R.B. 388
- Rev. Rul. 2003-99, 2003-34 I.R.B. 388
- Rev. Rul. 2003-99, 2003-34 I.R.B. 388
- Rev. Rul. 2003-99, 2003-34 I.R.B. 388
- Rev. Rul. 2003-99, 2003-34 I.R.B. 388
- Rev. Rul. 2003-99, 2003-34 I.R.B. 388
- Rev. Rul. 2003-99, 2003-34 I.R.B. 388
- Rev. Rul. 2003-99, 2003-34 I.R.B. 388
- Rev. Rul. 2003-99, 2003-34 I.R.B. 388
- Rev. Rul. 2003-99, 2003-34 I.R.B. 388
- Rev. Rul. 2003-99, 2003-34 I.R.B. 388
- Rev. Rul. 2003-99, 2003-34 I.R.B. 388
- Rev. Rul. 2003-102, 2003-38 I.R.B. 559