Federal housing law
Internal Revenue Bulletin 2017-3
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 11 chapters · 86 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2017–3 January 17, 2017
- 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. BACKGROUND
- SECTION 2. EXTENSION AND
- SECTION 3. EFFECT ON OTHER
- SECTION 4. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. APPLICATION
- SECTION 5. EFFECTIVE DATE
- SECTION 6. NO INFERENCE
- SECTION 7. CONTACT
- SECTION 1. BACKGROUND AND
- SECTION 2. PROCEDURES FOR
- SECTION 3. SUSPENSION AND
- SECTION 4. VOLUNTARY
- SECTION 5. GUIDANCE FOR
- SECTION 6. EFFECTIVE DATE
- SECTION 7. PAPERWORK
- SECTION 8. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. SCOPE
- SECTION 3. BACKGROUND –
- SECTION 4. SUMMARY OF
▸Notice 2016-42, 2016-19 I.R.B. 67, set
Overview- SECTION 5. APPLICATION FOR QI
- SECTION 6. QUALIFIED
- SECTION 1. PURPOSE AND SCOPE
- SECTION 2. DEFINITIONS
- SECTION 3. WITHHOLDING
- SECTION 4. PRIVATE
- SECTION 5. DOCUMENTATION
- SECTION 6. QUALIFIED
- SECTION 7. TAX RETURN
- SECTION 8. INFORMATION
- SECTION 9. ADJUSTMENTS FOR
- SECTION 10. COMPLIANCE
- SECTION 12. MISCELLANEOUS
- SECTION 7. EFFECTIVE DATE
- SECTION 8. DRAFTING
- PART I. GENERAL INFORMATION
- PART III. WAIVER OF PERIODIC REVIEW
- Part V. Qualified Derivatives Dealers
▸Part VI. Substitute Interest
Overview- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. FATCA
- SECTION 4. SCOPE OF THE FFI
- SECTION 5. HIGHLIGHTS OF
- Section 2. Definitions.
- SECTION 6. FFI AGREEMENT
- Section 1. Purpose and Scope.
- Section 4. Withholding Requirements.
- Section 7. Legal Prohibitions on Reporting U.S. Accounts and on Withholding.
- Section 8. Compliance Procedures.
- Section 10. Adjustments for Overwithholding and Underwithholding and Refunds.
- Section 11. FFI Group.
- Section 13. Miscellaneous Provisions.
- Section 1. Purpose and Scope.
- Section 3. Due Diligence Requirements
- Section 4. Withholding Requirements.
- Section 5. Deposit Requirements.
- Section 6. Information Reporting and
- Section 7. Legal Prohibitions on
- Section 8. Compliance Procedures.
- Section 9. Participating FFI
- Section 10. Adjustments for
- Section 11. FFI Group.
- Section 13. Miscellaneous Provisions.
- SECTION 7. EFFECTIVE DATE
- SECTION 8. EFFECT ON OTHER
- SECTION 9. PAPERWORK
- SECTION 10. DRAFTING
- Definition of Terms