Federal housing law
Internal Revenue Bulletin 2005-47
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 78 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2005-47 November 21, 2005
- The IRS Mission
▸Introduction
Overview▸Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Overview- Section 1.—Tax Imposed
- Section 23.—Adoption Expenses
- Section 24.—Child Tax Credit
- Section 25A.—Hope and Lifetime Learning Credits
- Section 32.—Earned Income
- Section 42.—Low-Income Housing Credit
- Section 59.—Other Definitions and Special Rules
- Section 62.—Adjusted Gross Income Defined
- Section 63.—Taxable Income Defined
- Section 68.—Overall Limitation on Itemized Deductions
- Section 132.—Certain Fringe Benefits
- Section 135.—Income From United States Savings Bonds Used to Pay Higher Education Tuition and …
- Section 137.—Adoption Assistance Programs
- Section 146.—Volume Cap
- Section 148.—Arbitrage
- Section 151.—Allowance of Deductions for Personal Exemptions
- Section 170.—Charitable, etc., Contributions and Gifts
- Section 179.—Election to Expense Certain Depreciable Business Assets
- Section 213.—Medical, Dental, etc., Expenses
- Section 220.—Archer MSAs
- Section 221.—Interest on Education Loans
- Section 223.—Health Savings Accounts
- Section 512.—Unrelated Business Taxable Income
- Section 513.—Unrelated Trade or Business
- Section 685.—Treatment of Funeral Trusts
- Section 877.—Expatriation to Avoid Tax
- Section 2032A.—Valuation of Certain Farm, etc., Real Property
- Section 2503.—Taxable Gifts
- Section 2523.—Gift to Spouse
- Section 4161.—Imposition of Tax
- Section 4261.—Imposition of Tax
- Section 6033.—Returns by Exempt Organizations
- Section 6039F.—Notice of Large Gifts Received From Foreign Persons
- Section 6323.—Validity and Priority Against Certain Persons
- Section 6334.—Property Exempt From Levy
- Section 6601.—Interest on Underpayment, Nonpayment, or Extensions of Time for Payment, of Tax
- Section 7430.—Awarding of Costs and Certain Fees
- Section 7702B.—Treatment of Qualified Long-Term Care Insurance
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 4. EFFECTIVE DATE
- SECTION 5. DRAFTING INFORMATION
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 4. EFFECTIVE DATE
- SECTION 5. DRAFTING
- SECTION 5. EFFECT ON OTHER
- SECTION 6. EFFECTIVE DATE
- SECTION 7. DRAFTING
- SECTION 3. EXTENSION OF SUNSET
- SECTION 4. INQUIRIES
- Part IV. Items of General Interest
- Definition of Terms
▸Abbreviations
Overview- Rev. Proc. 2005-66, 2005-37 I.R.B. 509
- Notice 2005-62, 2005-35 I.R.B. 443
- Notice 2005-64, 2005-36 I.R.B. 471
- Notice 2005-81, 2005-47 I.R.B. 977
- Rev. Proc. 2005-56, 2005-34 I.R.B. 383
- Rev. Proc. 2005-60, 2005-35 I.R.B. 449
- Rev. Rul. 2005-42, 2005-28 I.R.B. 67
- Rev. Proc. 2005-62, 2005-37 I.R.B. 507
- Rev. Proc. 2005-71, 2005-47 I.R.B. 985
- Rev. Proc. 2005-66, 2005-37 I.R.B. 509
- Rev. Proc. 2005-39, 2005-28 I.R.B. 82