Federal housing law
Internal Revenue Bulletin 2022-7
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 12 chapters · 57 sections
- Jurisdiction
- United States
Contents
- HIGHLIGHTS Bulletin No. 2022–7 OF THIS ISSUE February 14, 2022
- Rev. Proc. 2022-12, page 494.
▸Notice 2022-8, page 491.
- Rev. Proc. 2022-14, page 502.
- The IRS Mission
- Notice 2022-8
▸Rev. Proc. 2022-14
Overview- SECTION 1. GROSS INCOME (§ 61)
- SECTION 2. COMMODITY CREDIT LOANS (§ 77)
- SECTION 3. TRADE OR BUSINESS EXPENSES (§ 162)
- SECTION 4. BAD DEBTS (§ 166)
- SECTION 5. INTEREST EXPENSE (§163) AND AMORTIZABLE BOND PREMIUM (§ 171)
- SECTION 7. RESEARCH AND EXPERIMENTAL EXPENDITURES (§ 174)
- SECTION 8. ELECTIVE EXPENSING PROVISIONS (§ 179D)
- SECTION 9. COMPUTER SOFTWARE EXPENDITURES (§§ 162, 167, and 197)
- SECTION 10. START-UP EXPENDITURES AND ORGANIZATIONAL FEES (§§ 195, 248, AND 709)
- SECTION 11. CAPITAL EXPENDITURES (§ 263)
- SECTION 12. UNIFORM CAPITALIZATION (UNICAP) METHODS (§ 263A)
- SECTION 14. DEFERRED COMPENSATION (§ 404)
- SECTION 15. METHODS OF ACCOUNTING (§ 446)
▸Rev. Proc. 2015-13, is waived. See section 5.02 or 5.03 of Rev. Proc. 2011-46, as applicable, …
Overview- SECTION 16. TAXABLE YEAR OF INCLUSION (§ 451)
- SECTION 17. OBLIGATIONS ISSUED AT DISCOUNT (§ 454)
- SECTION 18. PREPAID SUBSCRIPTION INCOME (§ 455)
- SECTION 19. SPECIAL RULES FOR LONG-TERM CONTRACTS (§ 460)
- SECTION 20. TAXABLE YEAR INCURRED (§ 461)
- SECTION 21. RENT (§ 467)
- SECTION 22. INVENTORIES (§ 471)
- SECTION 23. LAST-IN, FIRST-OUT (LIFO) INVENTORIES (§ 472)
- SECTION 24. MARK-TO-MARKET ACCOUNTING METHODS (Including § 475 )
- SECTION 25. BANK RESERVES FOR BAD DEBTS (§ 585)
- SECTION 26. INSURANCE COMPANIES (§§ 807, 816, 832, 833)
- SECTION 27. DISCOUNTED UNPAID LOSSES (§ 846)
- SECTION 28. REAL ESTATE MORTGAGE INVESTMENT CONDUIT (REMIC) (§§ 860A-860G)
- SECTION 29. FUNCTIONAL CURRENCY (§ 985)
- SECTION 30. ORIGINAL ISSUE DISCOUNT (§§ 1272, 1273)
- SECTION 31. MARKET DISCOUNT BONDS (§ 1278)
- Definition of Terms