Federal housing law
Internal Revenue Bulletin 2014-1
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 10 chapters · 153 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2014–1 January 2, 2014
- The IRS Mission
▸Introduction
Overview- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS
- SECTION 4. ON WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER
- SECTION 5. UNDER WHAT CIRCUMSTANCES DO THE ASSOCIATE OFFICES ISSUE
- SECTION 6. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE NOT ISSUE LETTER RULINGS
- SECTION 7. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS
- SECTION 9. WHAT ARE THE SPECIFIC AND ADDITIONAL PROCEDURES FOR A REQUEST FOR
- SECTION 14. UNDER WHAT CIRCUMSTANCES ARE MATTERS REFERRED BETWEEN
- SECTION 15. WHAT ARE THE USER FEE REQUIREMENTS FOR REQUESTS FOR LETTER
- SECTION 1. WHAT IS
- SECTION 2. WHAT ARE
- SECTION 3. ON WHAT
- SECTION 4. ON WHAT
- SECTION 5. UNDER
- SECTION 6. UNDER
- SECTION 7. WHAT ARE
- SECTION 8. HOW DO
- SECTION 9. WHAT ARE
- SECTION 10. HOW ARE
- SECTION 11. WHAT
- SECTION 12. UNDER
- SECTION 13. WHAT EF-
- SECTION 14. UNDER
- SECTION 15. WHAT
- SECTION 16. WHAT
- SECTION 17. WHAT IS
- SECTION 18. WHAT IS
- SECTION 1. PURPOSE
- SECTION 3. THE
- SECTION 4. TYPES OF
- SECTION 5. INITIATING
- SECTION 6. PRE-
- SECTION 8. INITIAL
- SECTION 9. TAXPAYER
- SECTION 12. USE OF
- SECTION 14. HOW MAY
- SECTION 17. EFFECTIVE
- SECTION 1. PURPOSE AND
- SECTION 3. AREAS IN WHICH
- SECTION 4. AREAS IN WHICH
- SECTION 5. AREAS UNDER
- SECTION 6. AREAS COVERED BY
- SECTION 7. EFFECT ON OTHER
- SECTION 8. EFFECTIVE DATE
- SECTION 9. PAPERWORK
- SECTION 4. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN GUIDANCE UNDER THIS
- SECTION 5. ON WHAT ISSUES MUST WRITTEN GUIDANCE BE REQUESTED UNDER DIFFERENT
- SECTION 7. UNDER WHAT CIRCUMSTANCES DOES EP OR EO DETERMINATIONS ISSUE
- SECTION 8. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE HAVE DISCRETION TO ISSUE
- SECTION 9. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS
- SECTION 15. UNDER WHAT CIRCUMSTANCES ARE MATTERS REFERRED BETWEEN
- SECTION 16. WHAT ARE THE GENERAL PROCEDURES APPLICABLE TO INFORMATION
- SECTION 1. WHAT IS
- SECTION 2. WHAT
- SECTION 3. IN WHAT
- SECTION 4. ON WHAT
- SECTION 5. ON WHAT
- SECTION 7. UNDER
- SECTION 8. UNDER
- SECTION 9. WHAT ARE
- SECTION 10. WHAT
- SECTION 11. HOW DOES
- SECTION 12. HOW ARE
- SECTION 13. WHAT EFFECT
- SECTION 14. WHAT
- SECTION 15. UNDER
- SECTION 16. WHAT ARE
- SECTION 17. WHAT IS
- SECTION 18. EFFECTIVE
- SECTION 12. HOW DOES A TAXPAYER APPEAL AN EP OR EO MANAGER’S OR AN APPEALS AREA
- SECTION 17. HOW DOES EP OR EO EXAMINATIONS OR EP OR EO DETERMINATIONS OR AN
- SECTION 1. WHAT IS THE
- SECTION 2. WHAT
- SECTION 3. WHAT IS
- SECTION 4. ON WHAT ISSUES
- SECTION 5. ON WHAT ISSUES
- SECTION 6. MAY TAM UNDER
- SECTION 7. WHO IS
- SECTION 8. WHEN SHOULD
- SECTION 9. HOW ARE PRE-
- SECTION 10. WHAT MUST BE
- SECTION 11. HOW ARE
- SECTION 12. HOW DOES A
- SECTION 13. HOW ARE
- SECTION 14. HOW ARE
- SECTION 15. HOW IS STATUS
- SECTION 16. HOW DOES EP
- SECTION 17. HOW DOES AN
- SECTION 18. WHAT IS THE
- SECTION 19. HOW MAY
- SECTION 20. WHAT IS THE
- SECTION 21. EFFECTIVE
- SECTION 22. PAPERWORK
- SECTION 1. WHAT IS THE
- SECTION 2. WHAT CHANGES
▸PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS
▸PART II. INTERESTED PARTY NOTICE AND COMMENT
▸PART III. PROCESSING DETERMINATION LETTER REQUESTS
- PART I CIRCLE SECTION
▸PART II
Overview- SECTION 1. PURPOSE AND
- SECTION 2. BACKGROUND AND
- SECTION 3. AREAS IN WHICH
- SECTION 4. AREAS IN WHICH
- SECTION 5. EFFECT ON OTHER
- SECTION 6. EFFECTIVE DATE
- SECTION 7. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 3. BACKGROUND
- SECTION 4. SCOPE
- SECTION 5. DEFINITIONS
- SECTION 6. FEE SCHEDULE
- SECTION 7. MAILING ADDRESS
- SECTION 8. REQUESTS
- SECTION 9. PAYMENT OF FEE
- SECTION 10. REFUNDS
- SECTION 11. REQUEST FOR
- SECTION 12. EFFECT ON OTHER
- SECTION 13. EFFECTIVE DATE
- SECTION 14. PAPERWORK