Federal housing law
Internal Revenue Bulletin 2005-37
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 10 chapters · 82 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2005-37 September 12, 2005
- The IRS Mission
▸Introduction
Overview▸Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Overview- Section 61.—Gross Income Defined
- Section 263A.—Capital- ization and Inclusion in Inventory Costs of Cer- tain Expenses
- Section 401.—Qualified Pension, Profit-Sharing, and Stock Bonus Plans
- Section 420.—Transfers of Excess Pension Assets to Retiree Health Accounts
- Section 451.—General Rule for Taxable Year of Inclusion
- Section 883.—Exclusions From Gross Income
- Section 1001.—Determi- nation of Amount of and Recognition of Gain or Loss
- Section 6013.—Joint Returns of Income Tax by Husband and Wife
- Section 6020.—Returns Prepared for or Executed by Secretary
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. PROCEDURE
- SECTION 4. EFFECT ON OTHER
- SECTION 5. EFFECTIVE DATE
- SECTION 6. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. CHANGES
- SECTION 4. SCOPE
- SECTION 6. APPLICATION
- SECTION 7. EFFECT ON OTHER
- SECTION 8. EFFECTIVE DATE
- SECTION 9. DRAFTING
- SECTION 5. DEFINITIONS
- SECTION 5. ADOPTION OF INTERIM PLAN AMENDMENTS AND EXTENSION OF THE REMEDIAL
- SECTION 6. PLAN AMENDMENTS AND OPERATIONAL REQUIREMENTS UNDER FIVE YEAR AND
- SECTION 9. ESTABLISHMENT OF FIVE-YEAR REMEDIAL AMENDMENT CYCLES FOR
- SECTION 10. EXCEPTIONS TO THE GENERAL RULE FOR DETERMINING A PLAN’S FIVE-YEAR
- SECTION 11. RULES FOR DETERMINING FIVE-YEAR REMEDIAL AMENDMENT CYCLE IN CASES
- SECTION 12. EXTENSION OF THE EGTRRA REMEDIAL AMENDMENT PERIOD AND SCHEDULE OF
- SECTION 15. OPENING OF DETERMINATION LETTER PROGRAM FOR INITIAL REMEDIAL
- SECTION 16. ESTABLISHMENT OF SIX-YEAR AMENDMENT/APPROVAL CYCLE FOR
- SECTION 18. EXTENSION OF THE EGTRRA REMEDIAL AMENDMENT PERIOD AND SCHEDULE OF
- SECTION 19. OPTION TO PERMIT ADOPTING EMPLOYER TO AMEND M&P PLAN AND REMAIN IN
▸Part I — Overview
- Definition of Terms
▸Abbreviations
Overview- Rev. Proc. 2005-66, 2005-37 I.R.B. 509
- Notice 2005-64, 2005-36 I.R.B. 471
- Notice 2005-57, 2005-32 I.R.B. 267
- Rev. Rul. 2005-43, 2005-29 I.R.B. 88
- Rev. Proc. 2005-59, 2005-34 I.R.B. 412
- Rev. Proc. 2005-60, 2005-35 I.R.B. 449
- Rev. Rul. 2005-42, 2005-28 I.R.B. 67
- Rev. Proc. 2005-66, 2005-37 I.R.B. 509
- Rev. Rul. 2005-43, 2005-29 I.R.B. 88
- Rev. Proc. 2005-39, 2005-28 I.R.B. 82