Federal housing law
Internal Revenue Bulletin 2004-19
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. 2004-19 May 10, 2004
- The IRS Mission
▸Introduction
Overview▸Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Overview- Section 42.—Low-Income Housing Credit
- 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 861.—Income From Sources Within the United States
- Section 1274.—Determi- nation of Issue Price in the Case of Certain Debt Instru- ments Issued …
- Section 1288.—Treatment of Original Issue Discount on Tax-Exempt Obligations
- Section 1502.—Regulations
- Section 7520.—Valuation Tables
- Section 7872.—Treatment of Loans With Below-Market Interest Rates
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. PROCEDURE
- SECTION 7. DRAFTING
- SECTION 5. EFFECT ON OTHER
- SECTION 6. EFFECTIVE DATE
- Part IV. Items of General Interest
- Definition of Terms
▸Abbreviations
Overview- Rev. Proc. 2004-23, 2004-16 I.R.B. 785
- Notice 2004-19, 2004-11 I.R.B. 606
- Notice 2004-19, 2004-11 I.R.B. 606
- Rev. Proc. 2004-11, 2004-3 I.R.B. 311
- Rev. Rul. 2004-18, 2004-8 I.R.B. 509
- Rev. Proc. 2004-11, 2004-3 I.R.B. 311
- Rev. Proc. 2004-2, 2004-1 I.R.B. 83
- Rev. Proc. 2004-8, 2004-1 I.R.B. 240
- Rev. Proc. 2004-17, 2004-10 I.R.B. 562
- Rev. Proc. 2004-21, 2004-14 I.R.B. 702
- Rev. Proc. 2004-15, 2004-7 I.R.B. 490
- Rev. Rul. 2004-20, 2004-10 I.R.B. 546
- Rev. Proc. 2004-22, 2004-15 I.R.B. 727