Federal housing law
Internal Revenue Bulletin 2011-4
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 62 chapters · 102 sections
- Jurisdiction
- United States
Contents
- HIGHLIGHTS OF THIS ISSUE
- Bulletin No. 2011-4 January 24, 2011
- The IRS Mission
- SECTION 3. PROCEDURE
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 4. EFFECTIVE DATE
- SECTION 5. DRAFTING
- SECTION 12. LOSSES, EXPENSES AND INTEREST WITH RESPECT TO TRANSACTIONS BETWEEN
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. DEFINITIONS
- SECTION 4. SCOPE
- SECTION 5. TERMS AND
- SECTION 6. GENERAL APPLICATION
- SECTION 9. REVIEW BY DIRECTOR
- SECTION 7. AUDIT PROTECTION
- SECTION 8. EFFECT OF CONSENT
- SECTION 11. APPLICABILITY OF
- SECTION 10. REVIEW BY NATIONAL
- SECTION 12. CHANGES TO REV.
- SECTION 13. EFFECTIVE DATE
- SECTION 14. EFFECT ON OTHER
- SECTION 15. PAPERWORK
- SECTION 16. SIGNIFICANT
- SECTION 1. GROSS INCOME (§ 61)
- SECTION 2. COMMODITY CREDIT
- SECTION 3. TRADE OR BUSINESS
- SECTION 4. BAD DEBTS (§ 166)
- SECTION 5. AMORTIZABLE BOND
- SECTION 6. DEPRECIATION
- SECTION 7. RESEARCH AND
- SECTION 8. ELECTIVE EXPENSING
- SECTION 10. CAPITAL
- SECTION 9. COMPUTER SOFTWARE
- SECTION 11. UNIFORM
- SECTION 12. LOSSES, EXPENSES
- SECTION 13. DEFERRED
- SECTION 14. METHODS OF
- SECTION 15. TAXABLE YEAR OF
- SECTION 18. SPECIAL RULES FOR
- SECTION 16. OBLIGATIONS ISSUED
- SECTION 17. PREPAID
- SECTION 19. TAXABLE YEAR OF
- SECTION 20. RENT (§ 467)
- SECTION 21. INVENTORIES (§ 471)
- SECTION 22. LAST-IN, FIRST-OUT
- SECTION 23. MARK-TO-MARKET
- SECTION 24. BANK RESERVES FOR
- SECTION 26. DISCOUNTED UNPAID
- SECTION 25. INSURANCE
- SECTION 30. RESERVED
- SECTION 31. ORIGINAL ISSUE
- SECTION 27. REAL ESTATE
- SECTION 28. RESERVED
- SECTION 29. FUNCTIONAL
- SECTION 32. MARKET DISCOUNT
▸SECTION 33. SHORT-TERM
▸Announcement 2011-4
Overview- • Issues for which the taxpayer has sub
- • Issues for which the taxpayer has
- • Frivolous issues, such as, but not lim
- • “Whipsaw” issues, i.e., issues for
- • Issues that have been identified in
- • The SB/SE Group Manager or de
- • SB/SE Group Managers and Appeals
- • The SB/SE FTS process is designed to
- • Issues are fully developed; • The taxpayer has stated a position in
- • There are a limited number of una
- • Collection Appeals Program, Collec
- • Correspondence examination cases
- • Cases in which the taxpayer has failed
- SECTION 1. PURPOSE
- SECTION 2. DESCRIPTION
- SECTION 3. GENERAL SCOPE OF
- SECTION 4. SCOPE OF MEDIATION
- SECTION 5. SCOPE OF MEDIATION
- SECTION 7. EFFECT ON OTHER
- SECTION 8. EFFECTIVE DATE
- SECTION 9. CONTACT
- SECTION 6. APPLICATION PROCESS
- Definition of Terms
▸Abbreviations