Federal housing law
Internal Revenue Bulletin 2004-42
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 37 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2004-42 October 18, 2004
- The IRS Mission
▸Introduction
Overview▸Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Overview- Section 62.—Adjusted Gross Income Defined
- Section 132.—Certain Fringe Benefits
- Section 267.—Losses, Expenses, and Interest With Respect to Transactions Between Related Taxpa…
- Section 274.—Disallowance of Certain Entertainment, etc., Expenses
- Section 338.—Certain Stock Purchases Treated as Asset Acquisitions
- Section 162.—Trade or Business Expenses
- Section 1060.—Special Allocation Rules for Certain Asset Acquisitions
- Section 6091.—Place for Filing Returns or Other Documents
▸Part II. Treaties and Tax Legislation
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND AND
- SECTION 4. PER DIEM
- SECTION 3. DEFINITIONS
- SECTION 5. HIGH-LOW
- SECTION 6. LIMITATIONS AND
- SECTION 7. APPLICATION
- SECTION 9. EFFECT ON OTHER
- SECTION 8. WITHHOLDING AND
- Part IV. Items of General Interest
- Definition of Terms