Federal housing law
Internal Revenue Bulletin 2008-35
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 70 chapters · 138 sections
- Jurisdiction
- United States
Contents
- The IRS Mission
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. REQUEST FOR
- SECTION 4. INSTRUCTIONS
▸PART I. INTRODUCTION TO EMPLOYEE PLANS COMPLIANCE RESOLUTION SYSTEM
▸PART II. PROGRAM EFFECT AND ELIGIBILITY
▸PART III. DEFINITIONS, CORRECTION PRINCIPLES, AND RULES OF GENERAL APPLICABILITY
▸PART V. VOLUNTARY CORRECTION WITH SERVICE APPROVAL (VCP)
▸PART VI. CORRECTION ON AUDIT (AUDIT CAP)
▸PART VII. EFFECT ON OTHER DOCUMENTS; EFFECTIVE DATE; PAPERWORK REDUCTION ACT
Overview- SECTION 15. EFFECT ON OTHER DOCUMENTS
- SECTION 16. EFFECTIVE DATE
- SECTION 17. PAPERWORK REDUCTION ACT
- SECTION 1. PURPOSE, ASSUMPTIONS FOR EXAMPLES AND SECTION REFERENCES
- SECTION 2. CORRECTION METHODS AND EXAMPLES
- SECTION 3. EARNINGS ADJUSTMENT METHODS AND EXAMPLES
- SECTION 2. EFFECT OF THIS
- SECTION 1. PURPOSE AND
▸PART II. PROGRAM EFFECT AND
▸PART IV. SELF-CORRECTION (SCP)
▸PART V. VOLUNTARY CORRECTION
▸PART VI. CORRECTION ON AUDIT
- PART I – PLAN INFORMATION
- PART II – SUBMISSION REQUIREMENTS
- PART I – PLAN INFORMATION
- PART II. APPLICANT’S DESCRIPTION OF FAILURES
- PART III. APPLICANT’S DESCRIPTION OF THE PROPOSED METHOD OF CORRECTION
- PART IV. APPLICANT’S PROPOSED REVISION TO ADMINISTRATIVE PROCEDURES
- PART V. REQUESTS RELATED TO EXCISE TAXES, ADDITIONAL TAX, AND TAX REPORTING
- PART VI. APPLICANT’S REPRESENTATIONS
- PART VII. ENFORCEMENT RESOLUTION (to be completed by IRS only)
- PART I – PLAN INFORMATION
- PART II. APPLICANT’S ENCLOSURES
- PART III. APPLICANT’S REPRESENTATIONS
- PART I. IDENTIFICATION OF FAILURES
- PART II. DESCRIPTION OF METHOD OF CORRECTION
- PART III. CHANGE IN ADMINISTRATIVE PROCEDURES
- PART IV. ENCLOSURES
- PART I. IDENTIFICATION OF FAILURES
- PART II. DESCRIPTION OF PROPOSED METHOD OF CORRECTION
- PART III. CHANGE IN ADMINISTRATIVE PROCEDURES
- PART IV. ENCLOSURES
- PART I. IDENTIFICATION OF FAILURE(S) AND PROPOSED METHOD(S) OF CORRECTION
- PART II. CHANGE IN ADMINISTRATIVE PROCEDURES
- PART III. REQUEST(S) FOR EXCISE TAX RELIEF
- PART IV. ENCLOSURES
- PART I. IDENTIFICATION OF FAILURE(S) AND CORRECTION METHODS
- PART II. CHANGE IN ADMINISTRATIVE PROCEDURES
- PART III. REQUEST(S) FOR EXCISE TAX RELIEF
- PART IV. ENCLOSURES
- PART I. IDENTIFICATION OF FAILURE
- PART II. ELIGIBILITY FOR USE OF APPENDIX F, SCHEDULE 5
- PART III. EXPLANATION OF HOW AND WHY THE PLAN LOAN FAILURES OCCURRED
- PART IV. DESCRIPTION OF PROPOSED METHOD OF CORRECTION
- PART V. DESCRIPTION OF STEPS TAKEN TO ENSURE THAT THE FAILURE DOES NOT RECUR
- PART VI. REQUEST FOR RELIEF
- PART VII. ENCLOSURES
- PART I. IDENTIFICATION OF FAILURE
- PART II. DESCRIPTION OF PROPOSED METHOD OF CORRECTION
- PART III. CHANGE IN ADMINISTRATIVE PROCEDURES
- PART I. IDENTIFICATION OF FAILURE
- PART II. DESCRIPTION OF THE PROPOSED METHOD OF CORRECTION
- PART III. CHANGE IN ADMINISTRATIVE PROCEDURES
- PART IV. ENCLOSURES
- PART I. IDENTIFICATION OF FAILURE
- PART II. DESCRIPTION OF THE PROPOSED METHOD OF CORRECTION
- PART III. REQUEST FOR RELIEF
- PART IV. CHANGE IN ADMINISTRATIVE PROCEDURES
- PART V. ENCLOSURES
- PART I. IDENTIFICATION OF FAILURE(S) AND CORRECTION METHOD(S) AS SET FORTH IN REV. PROC.
- PART II. CHANGE IN ADMINISTRATIVE PROCEDURES
- Definition of Terms
▸Abbreviations
Overview- Notice 2008-59, 2008-29 I.R.B. 123
- Notice 2008-59, 2008-29 I.R.B. 123
- Rev. Proc. 2008-39, 2008-29 I.R.B. 143
- Rev. Proc. 2008-49, 2008-34 I.R.B. 423
- Rev. Proc. 2008-33, 2008-28 I.R.B. 93
- Rev. Proc. 2008-36, 2008-33 I.R.B. 340
- Rev. Proc. 2008-47, 2008-31 I.R.B. 272
- Rev. Proc. 2008-35, 2008-29 I.R.B. 132
- Rev. Proc. 2008-43, 2008-30 I.R.B. 186
- Rev. Proc. 2008-43, 2008-30 I.R.B. 186
- Rev. Proc. 2008-41, 2008-29 I.R.B. 155