Federal housing law
Internal Revenue Bulletin 2005-23
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 52 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2005-23 June 6, 2005
- The IRS Mission
▸Introduction
Overview- Actions Relating to Decisions of the Tax Court
▸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 330 (31 USC).—Best Practices for Tax Advisors
- Section 807.—Rules for Certain Reserves
- Section 832.—Insurance Company Taxable Income
- 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 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 1446.—Withholding Tax on Foreign Partners’ Share of Effectively Connected Income
- Section 7520.—Valuation Tables
- Section 7872.—Treatment of Loans With Below-Market Interest Rates
- Section 6050L.—Returns Relating to Certain Donated Property
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 4. DEFINITIONS
- SECTION 1. PURPOSE
- SECTION 2. SIGNIFICANT CHANGES
- SECTION 3. SCOPE
- SECTION 6. EFFECT ON OTHER
- SECTION 7. EFFECTIVE DATE
- SECTION 5. REOPENING CLOSED
- Part IV. Items of General Interest
- Definition of Terms
▸Abbreviations
Overview- Rev. Proc. 2005-16, 2005-10 I.R.B. 674
- Rev. Rul. 2005-24, 2005-16 I.R.B. 892
- Notice 2005-30, 2005-14 I.R.B. 827
- Notice 2005-38, 2005-22 I.R.B. 1100
- 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. 2005-3, 2005-1 I.R.B. 118
- 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