Federal housing law
Internal Revenue Bulletin 2005-49
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 50 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
- Bulletin No. 2005-49 December 5, 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 125.—Cafeteria Plans
- Section 223.—Health Savings Accounts
- Section 280G.—Golden Parachute Payments
- 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 832.—Insurance Company Taxable Income
- Section 846.—Discounted Unpaid Losses Defined
- Section 1274.—Determi- nation of Issue Price in the Case of Certain Debt Instru- ments Issued …
- Section 1274A.—Special Rules for Certain Transactions Where Stated Principal Amount Does Not E…
- Section 1288.—Treatment of Original Issue Discount on Tax-Exempt Obligations
- Section 7520.—Valuation Tables
- Section 7872.—Treatment of Loans With Below-Market Interest Rates
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. PURPOSE
- SEC. 2. SCOPE
- SEC. 3. TABLES OF DISCOUNT
- SECTION 1. PURPOSE
- SEC. 2. BACKGROUND
- SEC. 3. SCOPE
- SEC. 4. APPLICATION
- 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 2005-86, 2005-49 I.R.B. 1075
- Notice 2005-84, 2005-46 I.R.B. 959
- Notice 2005-81, 2005-47 I.R.B. 977
- Rev. Proc. 2005-52, 2005-34 I.R.B. 326
- Rev. Proc. 2005-60, 2005-35 I.R.B. 449
- Rev. Proc. 2005-42, 2005-30 I.R.B. 128
- Rev. Rul. 2005-42, 2005-28 I.R.B. 67
- Rev. Proc. 2005-71, 2005-47 I.R.B. 985
- Rev. Proc. 2005-66, 2005-37 I.R.B. 509
- Rev. Rul. 2005-43, 2005-29 I.R.B. 88
- Notice 2005-86, 2005-49 I.R.B. 1075
- Rev. Rul. 2005-76, 2005-49 I.R.B. 1072
- Rev. Rul. 2005-75, 2005-49 I.R.B. 1073