Federal housing law
Internal Revenue Bulletin 2018-1
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 16 chapters · 134 sections
- Jurisdiction
- United States
Contents
▸HIGHLIGHTS OF THIS ISSUE
▸Bulletin No. 2018–1 January 2, 2018
- The IRS Mission
▸Introduction
Overview- Part III. Administrative, Procedural, and Miscellaneous
- SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS
- 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
- 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 6. PRE-
- 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 6. AREAS COVERED BY
- SECTION 7. EFFECT ON OTHER
- SECTION 8. EFFECTIVE DATE
▸SECTION 9. PAPERWORK
▸PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS
Overview- SECTION 11. WHAT IS THE PROCESS FOR REQUESTING DETERMINATION LETTERS FOR NDIVIDUALLY
- SECTION 12. WHEN MAY AN ADOPTER OF A MASTER AND PROTOTYPE OR VOLUME SUBMITTER PLAN
- SECTION 13. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR VOLUME
- SECTION 14. WHAT ARE THE DETERMINATION LETTER FILING PROCEDURES FOR INDIVIDUALLY DESIGNED
- SECTION 15. WHAT ARE THE PROCEDURES FOR FILING A REQUEST FOR A DETERMINATION UPON
- SECTION 17. WHAT ARE THE PROCEDURES FOR FILING A REQUEST FOR A DETERMINATION OF LEASED
- SECTION 18. WHAT ARE THE PROCEDURES FOR REQUESTING SECTION 401(h) AND SECTION 420
- SECTION 21. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE DETERMINATION
▸PART III. PROCEDURES FOR LETTER RULING REQUESTS
Overview- SECTION 24. UNDER WHAT CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS ISSUE
- SECTION 25. UNDER WHAT CIRCUMSTANCES DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS
- SECTION 26. WHAT IS THE PROCEDURE FOR REQUESTING A LETTER RULING FROM EMPLOYEE
- SECTION 27. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS HANDLE LETTER
- SECTION 28. HOW DOES EMPLOYEE PLANS RULINGS AND AGREEMENTS SCHEDULE CONFERENCES
▸PART I. GENERALLY APPLICABLE PROCEDURES
▸PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS
▸PART III. PROCEDURES FOR LETTER RULING REQUESTS
▸PART IV. USER FEES
- PART I CIRCLE SECTION
▸PART II
Overview- SECTION 5. WHAT ARE THE SPECIFIC PROCEDURES FOR REQUESTING A DETERMINATION LETTER BY
- SECTION 6. WHAT ARE THE SPECIFIC PROCEDURES FOR APPLICATIONS FOR RECOGNITION OF
- SECTION 13. DISCLOSURE OF APPLICATIONS AND DETERMINATION LETTERS INCLUDING THAT
- SECTION 1. WHAT IS
- SECTION 2. NATURE OF
- SECTION 3. UNDER WHAT
- SECTION 4. WHAT ARE
- SECTION 5. WHAT ARE
- SECTION 6. WHAT ARE
- SECTION 7. WHAT ARE
- SECTION 14. WHAT
- SECTION 15. MAILING
- SECTION 16. EFFECT
- 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
- Definition of Terms