Federal housing law
Internal Revenue Bulletin 2005-21
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 8 chapters · 39 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2005-21 May 23, 2005
- The IRS Mission
▸Introduction
Overview▸Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Prevailing State Assumed Interest Rates — Products Issued in Years After 1982.
▸Part IV. Applicable Federal Interest Rates
Overview- Section 852.—Taxation of Regulated Investment Companies and Their Shareholders
- Section 854.—Limitations Applicable to Dividends Received From Regulated Investment Company
- Section 861.—Income From Sources Within the United States
- Section 864.—Definitions and Special Rules
- Section 871.—Tax on Nonresident Alien Individuals
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 3. SCOPE
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 7. DRAFTING
- SECTION 4. APPLICATION
- SECTION 5. EFFECTIVE DATE
- SECTION 6. PAPERWORK
- Part IV. Items of General Interest
- Definition of Terms
▸Abbreviations
Overview- Rev. Rul. 2005-24, 2005-16 I.R.B. 892
- Notice 2005-30, 2005-14 I.R.B. 827
- Notice 2005-22, 2005-12 I.R.B. 756
- Rev. Proc. 2005-11, 2005-2 I.R.B. 307
- Rev. Proc. 2005-9, 2005-2 I.R.B. 303
- Rev. Proc. 2005-6, 2005-1 I.R.B. 200
- Rev. Proc. 2005-27, 2005-20 I.R.B. 1050
- Rev. Proc. 2005-22, 2005-15 I.R.B. 886
- Rev. Proc. 2005-17, 2005-13 I.R.B. 797
- Rev. Rul. 2005-28, 2005-19 I.R.B. 997
- Rev. Rul. 2005-30, 2005-20 I.R.B. 1015
- Rev. Rul. 2005-3, 2005-3 I.R.B. 334