Federal housing law
Internal Revenue Bulletin 2005-51
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 60 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2005-51 December 19, 2005
- The IRS Mission
▸Introduction
Overview- Actions Relating to Decisions of the Tax Court
▸Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Overview- Section 61.—Gross Income Defined
- Section 62.—Adjusted Gross Income Defined
- Section 82.—Reimburse- ment for Expenses of Moving
- Section 162.—Trade or Business Expenses
- Section 170.—Charitable, etc., Contributions and Gifts
- Section 213.—Medical, Dental, etc., Expenses
- Section 217.—Moving Expenses
- Section 274.—Disallowance of Certain Entertainment, etc., Expenses
- Section 1001.—Determi- nation of Amount of and Recognition of Gain or Loss
- Section 1016.—Adjust- ments to Basis
- Section 6045.—Returns of Brokers
- Section 6621.—Determina- tion of Rate of Interest
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 2. GUIDANCE FOR
- SECTION 3. GUIDANCE FOR
- SECTION 4. GUIDANCE FOR
- SECTION 5. APPLICATION OF
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. EXPANSION OF AGENCY
- SECTION 4. EFFECTIVE DATE
- SECTION 5. EFFECT ON OTHER
- SECTION 6. CONTACT
- SECTION 1. PURPOSE
- SECTION 2. SUMMARY OF
- SECTION 3. BACKGROUND AND
- SECTION 4. DEFINITIONS
- SECTION 5. BUSINESS STANDARD
- SECTION 8. FIXED AND VARIABLE
- SECTION 6. RESERVED
- SECTION 9. APPLICATION
- SECTION 10. WITHHOLDING AND
- SECTION 12. EFFECT ON OTHER
- SECTION 11. EFFECTIVE DATE
- 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 2005-86, 2005-49 I.R.B. 1075
- Notice 2005-81, 2005-47 I.R.B. 977
- Rev. Proc. 2005-44, 2005-29 I.R.B. 110
- Rev. Proc. 2005-60, 2005-35 I.R.B. 449
- Rev. Proc. 2005-41, 2005-29 I.R.B. 90
- Rev. Rul. 2005-42, 2005-28 I.R.B. 67
- Rev. Proc. 2005-74, 2005-50 I.R.B. 1098
- Rev. Proc. 2005-66, 2005-37 I.R.B. 509
- Rev. Proc. 2005-76, 2005-50 I.R.B. 1139
- 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