Federal housing law
Internal Revenue Bulletin 2005-28
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 61 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2005-28 July 11, 2005
- The IRS Mission
▸Introduction
Overview▸Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Overview- Section 42.—Low-Income Housing Credit
- Section 263A.—Capital- ization and Inclusion in Inventory Costs of Cer- tain Expenses
- Section 446.—General Rule for Methods of Accounting
- Section 451.—General Rule for Taxable Year of Inclusion
- Section 2032A.—Valuation of Certain Farm, etc., Real Property
- Section 6011.—General Requirement of Return, Statement, or List
▸Part II. Treaties and Tax Legislation
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. AMENDMENTS TO
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. DEFINITIONS
- SECTION 5. APPLICATION
- SECTION 6. CHANGE IN METHOD
- SECTION 7. AUDIT PROTECTION
- SECTION 8. EFFECT ON OTHER
- SECTION 9. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. PROCEDURE
- SECTION 4. EFFECTIVE DATE
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SAFE HARBOR
- SECTION 3. ADMINISTRATIVE
- SECTION 1. PURPOSE AND SCOPE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE AND
- SECTION 4. EFFECT ON OTHER
- SECTION 4. EFFECTIVE DATE
- SECTION 5. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. PROCEDURES FOR
- SECTION 5. EFFECTIVE DATE
- SECTION 6. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 4. PROCEDURES FOR
- SECTION 7. MODIFICATION OF REV.
- SECTION 8. EFFECT ON OTHER
- SECTION 9. EFFECTIVE DATE
- SECTION 10. PAPERWORK
- SECTION 5. PROCEDURES
- SECTION 6. EFFECT OF
- Definition of Terms