Federal housing law
Internal Revenue Bulletin 2006-3
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 61 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2006-3 January 17, 2006
- The IRS Mission
▸Introduction
Overview▸Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Overview- Section 1.—Tax Imposed
- Section 42.—Low-Income Housing Credit
- Section 3121.—Definitions
- Section 162.—Trade or Business Expenses
- Section 263.—Capital Expenditures
- Section 408.—Individual Retirement Accounts
- Section 408A.—Roth IRAs
- Section 446.—General Rule for Methods of Accounting
- Section 461.—General Rule for Taxable Year of Deduction
- Section 481.—Adjustments Required by Changes in Method of Accounting
- Section 6042.—Returns Regarding Payments of Dividends and Corporate Earnings and Profits
- Section 6721.—Failure to File Correct Information Returns
- Section 6722.—Failure to Furnish Correct Payee Statements
- Section 6724.—Waiver; Definitions and Special Rules
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. OVERVIEW
- SECTION 2. NOTICE 2003–79 and
- SECTION 3. GUIDANCE FOR 2005
- SECTION 6. PAPERWORK
- SECTION 7. CONTACT
- SECTION 4. EFFECTIVE DATE
- SECTION 5. COMMENTS
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 5. EFFECT ON OTHER
- SECTION 6. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. APPLICATION
- SECTION 3. SCOPE
- SECTION 4. APPLICATION
- SECTION 5. COMPUTATION OF
- SECTION 6. HOW THIS REVENUE
- SECTION 7. EFFECT ON OTHER
- SECTION 8. EFFECTIVE DATE
- SECTION 9. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 4. SIMPLIFIED SAFE
- SECTION 3. SAFE HARBOR
- Part IV. Items of General Interest
- Definition of Terms