Federal housing law
Internal Revenue Bulletin 2019-48
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 12 chapters · 56 sections
- Jurisdiction
- United States
Contents
- HIGHLIGHTS Bulletin No. 2019–48 OF THIS ISSUE November 25, 2019
▸Rev. Proc. 2019-45, page 1215.
- Rev. Proc. 2019-43, page 1107.
- The IRS Mission
▸Rev. Proc. 2019-43
Overview- SECTION 1. GROSS INCOME (§ 61).
- SECTION 2. COMMODITY CREDIT
- SECTION 3. TRADE OR BUSINESS
- SECTION 4. BAD DEBTS (§ 166).
- SECTION 5. INTEREST EXPENSE
- SECTION 6. DEPRECIATION OR
- SECTION 7. RESEARCH AND
- SECTION 8. ELECTIVE EXPENSING
- SECTION 9. COMPUTER SOFTWARE
- SECTION 10. STARTUP EXPENDITURES AND
- SECTION 11. CAPITAL
- SECTION 12. UNIFORM
- SECTION 13. LOSSES, EXPENSES
- SECTION 14. DEFERRED
- SECTION 15. METHODS OF
▸Rev. Proc. 2004-34 ( see section 16. 07 of
Overview- SECTION 16. TAXABLE YEAR OF
- SECTION 17. OBLIGATIONS ISSUED
- SECTION 18. PREPAID
- SECTION 19. SPECIAL RULES FOR
- SECTION 20. TAXABLE YEAR
- SECTION 21. RENT (§ 467).
- SECTION 22. INVENTORIES (§ 471).
- SECTION 23. LAST-IN, FIRST-OUT
- SECTION 24. MARK-TO-MARKET
- SECTION 25. BANK RESERVES FOR
- SECTION 26. INSURANCE
- SECTION 27. DISCOUNTED UNPAID
- SECTION 28. REAL ESTATE
- SECTION 29. FUNCTIONAL
- SECTION 30. ORIGINAL ISSUE
- SECTION 31. MARKET DISCOUNT
- SECTION 32. SHORT-TERM
▸Rev. Proc. 2019-45
▸Rev. Proc. 92-31 required a request for
▸Rev. Proc. 92-31 is modified and superseded.
- Definition of Terms