Federal housing law
Internal Revenue Bulletin 2015-1
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 14 chapters · 136 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2015–1 January 2, 2015
- The IRS Mission
▸Introduction
Overview- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 6. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE NOT ISSUE
- SECTION 7. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS
- SECTION 9. WHAT ARE THE SPECIFIC AND ADDITIONAL PROCEDURES FOR A REQUEST FOR A
- SECTION 14. UNDER WHAT CIRCUMSTANCES ARE MATTERS REFERRED BETWEEN A DIRECTOR
- 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
- 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 8. INITIAL
- SECTION 9. TAXPAYER
- SECTION 12. USE OF
- SECTION 14. HOW MAY
- SECTION 16. EFFECT
- SECTION 1. PURPOSE AND
- SECTION 3. AREAS IN WHICH
- SECTION 4. AREAS IN WHICH
- SECTION 5. AREAS UNDER
- SECTION 7. EFFECT ON OTHER
- SECTION 8. EFFECTIVE DATE
- SECTION 9. PAPERWORK
- SECTION 6. AREAS COVERED BY
- 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 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 6. UNDER
- SECTION 7. UNDER
- SECTION 8. UNDER
- SECTION 9. WHAT ARE
- SECTION 10. WHAT
- SECTION 11. HOW
- SECTION 12. HOW ARE
- SECTION 13. WHAT
- SECTION 14. WHAT
- SECTION 15. UNDER
- SECTION 16. WHAT
- SECTION 17. WHAT IS
- SECTION 1. PURPOSE
- SECTION 2. ELIGIBILITY
- SECTION 3. NATURE OF
- SECTION 4. PROCEDURES FOR
- SECTION 5. STANDARDS FOR
- SECTION 6. DECLARATORY
- SECTION 7. DISCLOSURE OF
- SECTION 8. EFFECT OF
- SECTION 9. REVOCATION OR
- SECTION 10. EFFECTIVE DATE
- SECTION 11. DRAFTING
- SECTION 12. PAPERWORK
- PART I. PROCEDURES FOR DETERMINATION LETTER REQUESTS
- PART II. INTERESTED PARTY NOTICE AND COMMENT
▸PART III. PROCESSING DETERMINATION LETTER REQUESTS
▸PART II. INTERESTED
▸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
- Definition of Terms