Federal housing law
Internal Revenue Bulletin 2006-23
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 6 chapters · 53 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2006-23 June 5, 2006
- 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 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 846.—Discounted Unpaid Losses Defined
- Section 861.—Income From Sources Within the United States
- Section 902.—Deemed Paid Credit Where Domestic Corporation Owns 10 Percent or More of Voting S…
- Section 904.—Limitation on Credit
- Section 964.—Miscella- neous Provisions
- Section 1274.—Determi- nation of Issue Price in the Case of Certain Debt Instru- ments Issued …
- Section 7872.—Treatment of Loans With Below-Market Interest Rates
- Section 1288.—Treatment of Original Issue Discount on Tax-Exempt Obligations
- Section 7520.—Valuation Tables
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 3. RULES OF APPLICATION
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 5. METHODS FOR
- SECTION 4. DEFINITION OF W–2
- SECTION 7. EFFECTIVE DATE
- SECTION 8. DRAFTING
- SECTION 6. APPLICATION IN CASE
- Part IV. Items of General Interest
- Definition of Terms
▸Abbreviations
Overview- Notice 2006-35, 2006-14 I.R.B. 708
- Notice 2006-35, 2006-14 I.R.B. 708
- Notice 2006-16, 2006-9 I.R.B. 538
- Notice 2006-7, 2006-10 I.R.B. 559
- Notice 2006-47, 2006-20 I.R.B. 892
- Rev. Proc. 2006-16, 2006-9 I.R.B. 539
- Rev. Proc. 2006-27, 2006-22 I.R.B. 945
- Rev. Proc. 2006-8, 2006-1 I.R.B. 245
- Rev. Proc. 2006-12, 2006-3 I.R.B. 310
- Notice 2006-15, 2006-8 I.R.B. 501
- Rev. Proc. 2006-1, 2006-1 I.R.B. 1
- Rev. Rul. 2006-2, 2006-2 I.R.B. 261
- Rev. Rul. 2006-25, 2006-20 I.R.B. 882
- Rev. Rul. 2006-26, 2006-22 I.R.B. 939