Federal housing law
Internal Revenue Bulletin 2005-15
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 7 chapters · 48 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2005-15 April 11, 2005
- The IRS Mission
▸Introduction
Overview▸Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Overview- Section 1.—Tax Imposed
- Section 42.—Low-Income Housing Credit
- Section 163.—Interest
- 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 664.—Charitable Remainder Trusts
- 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 704.—Partner’s Distributive Share
- Section 807.—Rules for Certain Reserves
- Section 846.—Discounted Unpaid Losses Defined
- 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 6103.—Confi- dentiality and Disclosure of Returns and Return Information
- Section 7520.—Valuation Tables
- Section 7872.—Treatment of Loans With Below-Market Interest Rates
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 3. APPLICATION
- SECTION 4. EFFECT ON OTHER
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 5. EFFECTIVE DATES
- Part IV. Items of General Interest
- Announcement 2005-25
- Definition of Terms
▸Abbreviations
Overview- Notice 2005-4, 2005-2 I.R.B. 289
- Notice 2005-30, 2005-14 I.R.B. 827
- Notice 2005-22, 2005-12 I.R.B. 756
- Rev. Proc. 2005-18, 2005-13 I.R.B. 798
- Rev. Proc. 2005-11, 2005-2 I.R.B. 307
- Rev. Proc. 2005-22, 2005-15 I.R.B. 886
- Rev. Proc. 2005-10, 2005-3 I.R.B. 341
- Rev. Proc. 2005-17, 2005-13 I.R.B. 797
- Rev. Rul. 2005-3, 2005-3 I.R.B. 334