Federal housing law
Internal Revenue Bulletin 2015-5
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 7 chapters · 75 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2015–5 February 2, 2015
- 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. DEFINITIONS
- SECTION 4. SCOPE
- SECTION 5. ELIGIBILITY
- SECTION 6. GENERAL
- SECTION 8. AUDIT PROTECTION
- SECTION 9. GRANT OF CONSENT
- SECTION 10. EFFECT OF CONSENT
- SECTION 11. REVIEW BY
- SECTION 12. REVIEW BY DIRECTOR
- SECTION 13. REQUEST TO REVISE
- SECTION 14. APPLICABILITY OF
- SECTION 15. EFFECTIVE DATE
- SECTION 16. EFFECT ON OTHER
- SECTION 17. PAPERWORK
- SECTION 18. SIGNIFICANT CHANGES
- SECTION 12. LOSSES, EXPENSES AND INTEREST WITH RESPECT
- SECTION 1. GROSS INCOME (§ 61)
- SECTION 2. COMMODITY CREDIT
- SECTION 3. TRADE OR BUSINESS
- SECTION 4. BAD DEBTS (§ 166)
- SECTION 5. INTEREST EXPENSE
- SECTION 7. RESEARCH AND
- SECTION 8. ELECTIVE EXPENSING
- SECTION 9. COMPUTER SOFTWARE
- SECTION 10. CAPITAL
- SECTION 11. UNIFORM
- SECTION 12. LOSSES, EXPENSES
- SECTION 13. DEFERRED
- SECTION 14. METHODS OF
- SECTION 15. TAXABLE YEAR OF
- SECTION 16. OBLIGATIONS ISSUED
- SECTION 17. PREPAID
- SECTION 18. SPECIAL RULES FOR
- SECTION 19. TAXABLE YEAR
- 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 25. INSURANCE
- SECTION 26. DISCOUNTED UNPAID
- SECTION 27. REAL ESTATE
- SECTION 28. RESERVED
- SECTION 29. FUNCTIONAL
- SECTION 30. RESERVED
- SECTION 31. ORIGINAL ISSUE
- SECTION 32. MARKET DISCOUNT
- SECTION 33. SHORT-TERM
- SECTION 1. PURPOSE
- SECTION 2. CHANGES
- SECTION 3. BACKGROUND
- SECTION 4. MONTHLY
- SECTION 5. EFFECTIVE DATE
- SECTION 6. EFFECT ON OTHER
▸SECTION 7. DRAFTING
- Article 4(1)(b) of the Convention provides:
- Definition of Terms