Federal housing law
Internal Revenue Bulletin 2006-2
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 48 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2006-2 January 9, 2006
- The IRS Mission
▸Introduction
Overview▸Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
▸Section 351. The conclusion in Rev.
Overview- 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 851.—Definition of Regulated Investment Company
- 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 1297.—Passive Foreign Investment Company
- Section 1298.—Special Rules
- Section 7520.—Valuation Tables
- Section 7701.—Definitions
- Section 7872.—Treatment of Loans With Below-Market Interest Rates
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. DEFINITIONS
- SECTION 4. ACCEPTANCE AGENT
- SECTION 5. CERTIFYING
- SECTION 6. SUITABILITY CHECK
- SECTION 7. ACCEPTANCE AGENT
- SECTION 9. EFFECTIVE DATE
- SECTION 10. EFFECT ON OTHER
- SECTION 11. PAPERWORK
- SECTION 8. EXPIRATION OF
- SECTION 12. DRAFTING
- Part IV. Items of General Interest
- Definition of Terms