Federal housing law
Internal Revenue Bulletin 2014-3
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 5 chapters · 83 sections
- Jurisdiction
- United States
Contents
- HIGHLIGHTS OF THIS ISSUE
- Bulletin No. 2014–3 January 13, 2014
- The IRS Mission
▸Introduction
Overview- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. RELIANCE
- SECTION 4. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. EFFECT
- SECTION 4. SCOPE
- SECTION 5. CORRECTION
- SECTION 6. DISCLOSURE
- SECTION 7. EFFECTIVE DATE
- SECTION 8. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. DEFINITIONS
- SECTION 3. BACKGROUND
- SECTION 4. STREAMLINED
- SECTION 5. RETROACTIVE
- SECTION 6. RETROACTIVE
- SECTION 7. REINSTATEMENT OF
- SECTION 8. REASONABLE CAUSE
- SECTION 12. PAPERWORK
- SECTION 9. SUBSEQUENT
- SECTION 10. EFFECTIVE DATE
- SECTION 11. EFFECT ON OTHER
- SECTION 3. SCOPE
- SECTION 13. FOR FURTHER
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 4. SAFE HARBOR
- SECTION 5. EXAMPLES
- SECTION 6. EFFECTIVE DATE
- SECTION 7. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. FATCA REGISTRATION
- SECTION 4. UPDATES FROM
- SECTION 5. FFI AGREEMENT
- Section 1. PURPOSE AND SCOPE
- Section 4. WITHHOLDING REQUIREMENTS
- Section 5. DEPOSIT REQUIREMENTS
- Section 6. INFORMATION REPORTING AND TAX RETURN OBLIGATIONS
- Section 7. LEGAL PROHIBITIONS
- Section 8. COMPLIANCE PROCEDURES
- Section 9. PARTICIPATING FFI
- Section 10. ADJUSTMENTS FOR
- Section 11. FFI GROUP
- Section 13. MISCELLLANEOUS
- SECTION 1. PURPOSE AND SCOPE
- SECTION 2. DEFINITIONS
- SECTION 3. DUE DILIGENCE
- SECTION 4. WITHHOLDING
- SECTION 5. DEPOSIT
- SECTION 6. INFORMATION
- SECTION 7. LEGAL
- SECTION 8. COMPLIANCE
- SECTION 9. PARTICIPATING FFI
- SECTION 10. ADJUSTMENTS FOR
- SECTION 11. FFI GROUP
- SECTION 13. MISCELLANEOUS
- SECTION 6. EFFECTIVE DATE
- SECTION 8. DRAFTING
▸SECTION 7. PAPERWORK
▸Definition of Terms