Federal housing law
Internal Revenue Bulletin 2005-36
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 69 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2005-36 September 6, 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 77.—Commodity Credit Loans
- Section 269B.—Stapled Entities
- Section 280G.—Golden Parachute Payments
- Section 381.—Carryovers in Certain Corporate Acquisitions
- Section 382.—Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Follow…
- Section 412.—Minimum Funding Standards
- Section 446.—General Rule for Methods of Accounting
- Section 455.—Prepaid Subscription Income
- Section 456.—Prepaid Dues Income of Certain Membership Organizations
- Section 461.—General Rule for Taxable Year of Deduction
- 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 807.—Rules for Certain Reserves
- Section 809.—Reduction in Certain Deductions of Mutual Life Insurance Companies
- 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 6020.—Returns Prepared for or Executed by Secretary
- Section 7520.—Valuation Tables
- Section 7872.—Treatment of Loans With Below-Market Interest Rates
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. OVERVIEW
- SECTION 2. BACKGROUND
- SECTION 3. IDENTIFICATION OF
- SECTION 4. DISALLOWANCE OF
- SECTION 5. DISALLOWANCE
- SECTION 6. ALLOCATION AND
- SECTION 7. LIMITATION ON
- SECTION 8. OVERALL FOREIGN
- SECTION 9. RESTRICTION ON
- SECTION 10. OTHER GUIDANCE
- SECTION 11. TRANSITION RULES
- SECTION 12. EFFECT ON OTHER
- SECTION 13. EFFECTIVE DATE
- SECTION 14. PAPERWORK
- SECTION 15. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 3. SCOPE
- SECTION 4. APPLICATION
- SECTION 5. EFFECT ON OTHER
- SECTION 6. EFFECTIVE DATE
- SECTION 7. DRAFTING
- SECTION 4. EFFECTIVE DATE
- SECTION 5. DRAFTING
- SECTION 3. APPLICATION ESTIMATED TAXES
- Part IV. Items of General Interest
- Definition of Terms