Federal housing law
Internal Revenue Bulletin 2005-41
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 51 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2005-41 October 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 280G.—Golden Parachute Payments
- Section 355.—Distribution of Stock and Securities of a Controlled Corporation
- 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 807.—Rules for Certain Reserves
- 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 6654.—Failure by Individual to Pay Estimated Income Tax
- Section 7520.—Valuation Tables
- Section 7872.—Treatment of Loans With Below-Market Interest Rates
▸Part II. Treaties and Tax Legislation
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. PURPOSE
- SECTION 3. REQUEST FOR
- SECTION 2. BACKGROUND
- SECTION 5. EFFECT ON OTHER
- SECTION 6. EFFECTIVE DATE
- SECTION 7. PAPERWORK
- SECTION 8. DRAFTING
- SECTION 4. PROCEDURE
- Part IV. Items of General Interest
- 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. Proc. 2005-55, 2005-34 I.R.B. 367
- Rev. Proc. 2005-60, 2005-35 I.R.B. 449
- Rev. Rul. 2005-42, 2005-28 I.R.B. 67
- Rev. Proc. 2005-65, 2005-38 I.R.B. 564
- Rev. Proc. 2005-68, 2005-41 I.R.B. 694
- Rev. Proc. 2005-66, 2005-37 I.R.B. 509
- Rev. Proc. 2005-39, 2005-28 I.R.B. 82