Federal housing law
Internal Revenue Bulletin 2017-6
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 13 chapters · 100 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2017–6 February 6, 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. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. DEFINITIONS OF
- SECTION 4. APPLICATION OF
- SECTION 5. REQUEST FOR
- SECTION 6. EFFECTIVE DATE
- SECTION 7. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. DEFINITIONS
- SECTION 5. SAFE HARBOR
- SECTION 6. EFFECT ON OTHER
- SECTION 7. DATE OF
- SECTION 8. DRAFTING
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. SIGNIFICANT
- SECTION 5. APPLICATION
- SECTION 6. WITHHOLDING
- Section 1. PURPOSE AND SCOPE
- Section 4. DOCUMENTATION REQUIREMENTS
- Section 5. WITHHOLDING FOREIGN
- Section 6. TAX RETURN AND INFORMATION REPORTING OBLIGATIONS
- Section 7. ADJUSTMENTS FOR OVERAND UNDERWITHHOLDING; REFUNDS
- Section 8. COMPLIANCE PROCEDURES
- Section 9. CERTAIN PARTNERSHIPS
- Section 10. EXPIRATION, TERMINATION AND DEFAULT
- Section 11. MISCELLANEOUS PROVISIONS
- Section 12. EFFECTIVE DATE OF
- Section 1. PURPOSE AND SCOPE
- Section 2. DEFINITIONS
- Section 3. WITHHOLDING
- Section 4. DOCUMENTATION
- Section 6. TAX RETURN AND
- Section 5. WITHHOLDING
- Section 7. ADJUSTMENTS FOR
- Section 8. COMPLIANCE
- Section 9. CERTAIN PARTNERSHIPS
- Section 11. MISCELLANEOUS
- Section 12. EFFECTIVE DATE OF
- PART I. GENERAL INFORMATION
- Part II must be completed by all WPs.
- PART III. WAIVER OF PERIODIC
▸PART IV. PERIODIC REVIEW: WP
Overview- SECTION 7. WITHHOLDING
- Section 1. PURPOSE AND SCOPE
- Section 3. WITHHOLDING RESPONSIBILITY
- Section 4. DOCUMENTATION REQUIREMENTS
- Section 5. WITHHOLDING FOREIGN TRUST WITHHOLDING CERTIFICATE
- Section 6. TAX RETURN AND INFORMATION REPORTING OBLIGATIONS
- Section 7. ADJUSTMENTS FOR
- Section 8. COMPLIANCE PROCEDURES
- Section 9. CERTAIN PARTNERSHIPS AND TRUSTS AND INDIRECT
- Section 10. EXPIRATION, TERMINATION AND DEFAULT
- Section 11. MISCELLANEOUS PROVISIONS
- Section 12. EFFECTIVE DATE OF
- Section 1. PURPOSE AND SCOPE
- Section 2. DEFINITIONS
- Section 3. WITHHOLDING
- Section 4. DOCUMENTATION
- Section 5. WITHHOLDING
- Section 6. TAX RETURN AND
- Section 7. ADJUSTMENTS FOR
- Section 8. COMPLIANCE
- Section 9. CERTAIN
- Section 11. MISCELLANEOUS
- Section 12. EFFECTIVE DATE OF
- PART I. GENERAL INFORMATION
- PART III. WAIVER OF PERIODIC
- Definition of Terms