Federal housing law
Internal Revenue Bulletin 2005-1
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 18 chapters · 187 sections
- Jurisdiction
- United States
Contents
- The IRS Mission
- Introduction
- Lilliana Carrero
▸Call 1-800-THE-LOST
Overview▸(1-800-843-5678)
▸Part III. Administrative, Procedural, and Miscellaneous
Overview- SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS
- SECTION 4. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT
- SECTION 5. UNDER WHAT CIRCUMSTANCES DO THE ASSOCIATE OFFICES ISSUE LETTER
- SECTION 6. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE NOT ISSUE LETTER RULINGS OR
- SECTION 7. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS AND
- SECTION 9. WHAT ARE THE SPECIFIC AND ADDITIONAL PROCEDURES FOR A REQUEST FOR A
- SECTION 14. UNDER WHAT CIRCUMSTANCES ARE MATTERS REFERRED BETWEEN A DIRECTOR
- SECTION 15. WHAT ARE THE USER FEE REQUIREMENTS FOR REQUESTS FOR LETTER RULINGS
- SECTION 1. WHAT IS THE
- SECTION 2. WHAT IS THE
- SECTION 3. ON WHAT ISSUES
- SECTION 4. ON WHAT ISSUES
- SECTION 5. UNDER WHAT
- SECTION 6. UNDER WHAT
- SECTION 7. WHAT ARE THE
- SECTION 8. HOW DO THE
- SECTION 9. WHAT ARE THE
- SECTION 10. HOW ARE
- SECTION 11. WHAT EFFECT
- SECTION 12. UNDER
- SECTION 13. WHAT EFFECT
- SECTION 14. UNDER WHAT
- SECTION 15. WHAT ARE THE
- SECTION 16. WHAT
- SECTION 17. WHAT IS THE
- SECTION 18. WHAT IS THE
- SECTION 19. PAPERWORK
- SECTION 3. WHAT IS THE DIFFERENCE BETWEEN TECHNICAL ADVICE AND TECHNICAL
- SECTION 5. ON WHAT ISSUES MUST TAMs OR TEAMs BE REQUESTED UNDER DIFFERENT
- SECTION 1. WHAT IS THE
- SECTION 2. DEFINITIONS For purposes of this revenue procedure—
- SECTION 3. WHAT IS THE
- SECTION 4. ON WHAT ISSUES
- SECTION 5. ON WHAT ISSUES
- SECTION 6. WHEN SHOULD
- SECTION 7. WHO IS
- SECTION 8. HOW ARE
- SECTION 9. WHAT MUST BE
- SECTION 10. HOW ARE
- SECTION 11. HOW ARE
- SECTION 12. HOW DOES THE
- SECTION 13. HOW ARE
- SECTION 14. HOW DOES A
- SECTION 15. WHAT IS THE
- SECTION 16. HOW MAY
- SECTION 17. WHAT
- SECTION 18. WHAT IS THE
- SECTION 19. WHAT IS THE
- SECTION 1. PURPOSE AND
- SECTION 2. BACKGROUND AND
- SECTION 3. AREAS IN WHICH
- SECTION 4. AREAS IN WHICH
- SECTION 5. AREAS UNDER
- SECTION 6. AREAS COVERED
- 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 7. UNDER WHAT CIRCUMSTANCES DOES EP OR EO DETERMINATIONS ISSUE
- 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 ISSUES
- SECTION 5. ON WHAT ISSUES
- SECTION 6. UNDER WHAT
- SECTION 7. UNDER WHAT
- SECTION 8. UNDER WHAT
- SECTION 9. WHAT ARE THE
- SECTION 11. HOW DOES EP
- SECTION 12. HOW ARE
- SECTION 13. WHAT EFFECT
- SECTION 14. WHAT EFFECT
- SECTION 15. UNDER WHAT
- SECTION 16. WHAT
- SECTION 17. WHAT IS THE
- SECTION 18. EFFECTIVE
- SECTION 19. PAPERWORK
- SECTION 3. WHAT IS THE DIFFERENCE BETWEEN A TECHNICAL ADVICE MEMORANDUM AND A
- SECTION 4. ON WHAT ISSUES MAY OR MUST TAMS AND TEAMS BE REQUESTED UNDER THIS
- SECTION 5. ON WHAT ISSUES MUST TAMS AND TEAMS BE REQUESTED UNDER DIFFERENT
- SECTION 6. MAY A TAM OR A TEAM 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 AREA
- SECTION 17. HOW DOES EP OR EO EXAMINATIONS OR EP OR EO DETERMINATIONS OR AN
- SECTION 1. WHAT IS THE
- SECTION 2. WHAT
- SECTION 3. WHAT IS THE
- SECTION 4. ON WHAT ISSUES
- SECTION 5. ON WHAT ISSUES
- SECTION 6. MAY TAM OR
- 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 AN
- 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
Overview- SECTION 3. ON WHAT ISSUES
- SECTION 4. ON WHAT ISSUES
- SECTION 5. WHAT IS THE
- SECTION 6. WHAT IS THE
- SECTION 7. INITIAL
- SECTION 8. EMPLOYER
- SECTION 9. ADVISORY
- SECTION 10. MULTIPLE
- SECTION 11. MINOR
- SECTION 12. TERMINATION
- SECTION 13. GROUP TRUSTS
- SECTION 14. AFFILIATED
- SECTION 15. WAIVER OF
- SECTION 16. SECTION 401(h)
▸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 5. EFFECT ON OTHER
- SECTION 6. EFFECTIVE DATE
- SECTION 7. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 3. BACKGROUND
- SECTION 4. SCOPE
- SECTION 5. DEFINITIONS
- SECTION 6. FEE SCHEDULE
- SECTION 7. MAILING ADDRESS
- SECTION 8. REQUESTS
- SECTION 9. PAYMENT OF FEE
- SECTION 11. REQUEST FOR
- SECTION 10. REFUNDS
- SECTION 12. EFFECT ON OTHER
- SECTION 13. EFFECTIVE DATE
- SECTION 14. PAPERWORK
- Part IV. Items of General Interest
- Jonathan Nappi
▸Call 1-800-THE-LOST
Overview▸(1-800-843-5678)
- Bonnie Kunkel
▸Call 1-800-THE-LOST