Federal housing law
Internal Revenue Bulletin 2023-1
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 62 chapters · 152 sections
- Jurisdiction
- United States
Contents
- HIGHLIGHTS Bulletin No. 2023–1 OF THIS ISSUE January 3, 2023
- Rev. Proc. 2023-1, page 1.
- Rev. Proc. 2023-2, page 120.
- Rev. Proc. 2023-3, page 144.
- Rev. Proc. 2023-4, page 162.
- Rev. Proc. 2023-5, page 265.
- Rev. Proc. 2023-7, page 305.
- The IRS Mission
▸Rev. Proc. 2023-1
Overview- SECTION 3. ON WHAT ISSUES MAY TAXPAYERS REQUEST WRITTEN ADVICE UNDER THIS
- SECTION 4. O N WHAT ISSUES MUST WRITTEN ADVICE BE REQUESTED UNDER DIFFERENT
- SECTION 5. UNDER WHAT CIRCUMSTANCES DO THE ASSOCIATE OFFICES ISSUE LETTER RULINGS? . . . . . .12
- SECTION 6. UNDER WHAT CIRCUMSTANCES DOES THE SERVICE NOT ISSUE LETTER RULINGS
- SECTION 7. WHAT ARE THE GENERAL INSTRUCTIONS FOR REQUESTING LETTER RULINGS
- SECTION 12. UNDER WHAT CIRCUMSTANCES DO DIRECTORS ISSUE DETERMINATION LETTERS? . . . . . . . .…
- SECTION 16. WHAT SIGNIFICANT CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 2022-1?. . . . . . . …
- SECTION 1. WHAT IS
- SECTION 3. ON
▸Rev. Proc. 2017-52, 2017-41 I.R.B. 283 (amplified and modified by Rev. Proc. 2018-53, 2018-43
- Rev. Proc. 91-51, 1991-2 C.B. 779 (§ 1286 - certain taxpayers under examination that sell
- Rev. Proc. 92-29, 1992-1 C.B. 748 (§ 461 - change in real estate developer’s method for
- Rev. Proc. 98-58, 1998-2 C.B. 712 (certain taxpayers seeking to change to the installment
▸Rev. Proc. 92-67, 1992-2 C.B. 429 (election under § 1278(b) to include market discount in
- Rev. Proc. 2022-1, 2022-1 I.R.B. 1, is superseded.
- Rev. Proc. 96-16, 1996-1 C.B. 630 (for a reviewable ruling under § 7478 and a nonreviewable
- Rev. Proc. 77-37, 1977-2 C.B. 568, as amplified by Rev. Proc. 77-41, 1977-2 C.B. 574, Rev.
- Rev. Proc. 86-16, 1986-1 C.B. 546.
- Rev. Proc. 2003-33, 2003-1 C.B. 803, provides guidance as to how an automatic extension of time
- Rev. Proc. 2017-52, 2017-41 I.R.B. 283, and Rev. Proc. 2018-53, 2018-43 I.R.B. 667. See also
- Rev. Proc. 81-44, 1981-2 C.B. 618, provides guidance for requesting a waiver of the 100 percent
- Rev. Proc. 79-62, 1979-2 C.B. 576 provides guidance for requesting a determination that a plan
- Rev. Proc. 94-42, 1994-1 C.B. 717, as modified by Rev. Proc. 2023-4, this Bulletin, sets forth
- Rev. Proc. 2011-44, 2011-39 I.R.B. 445 provides supplemental procedures for requesting a ruling
- Notice 97-19, 1997-1 C.B. 394, as modified by Notice 98-34, 1998-2 C.B. 29, and as obsoleted in
- Rev. Proc. 86-33, 1987-29 C.B. 402, provides guidance to corporate taxpayers on how to make
- Rev. Proc. 2009-31, 2009-27 I.R.B. 107.
- Rev. Proc. 90-39, 1990-2 C.B. 365, as clarified by Rev. Proc. 90-39A, 1990-2 C.B. 367, and as
- Rev. Proc. 2004-46, 2004-2 C.B. 142, provides an alternative method for requesting relief to
- Rev. Proc. 2004-47, 2004-2, C.B. 169, provides an alternative method for certain taxpayers to
- Rev. Proc. 84-37, 1984-1 C.B. 513, as modified by Rev. Proc. 86-17, 1986-1 C.B. 550, and this
- Rev. Proc. 2009-41, 2009-39 I.R.B. 439.
- Notice 98-3, 1998-1 C.B. 333.
- Rev. Proc. 2002-39, 2002-1 C.B. 1046, as clarified and modified by Notice 2002-72, 2002-2 C.B.
- Rev. Proc. 82-58, 1982-2 C.B. 847, as modified and amplified by Rev. Proc. 94-45, 1994-2 C.B.
- Rev. Proc. 2009-31, 2009-27 I.R.B. 107.
- Rev. Proc. 71-19, 1971-1 C.B. 698, as amplified by Rev. Proc. 92-65, 1992-2 C.B. 428. See Rev.
- Rev. Proc. 2009-20, 2009-14 I.R.B. 749, as modified by Rev. Proc. 2011-58, 2011-50 I.R.B. 849.
- Rev. Proc. 2002-27, 2002-1 C.B. 802.
- Rev. Proc. 2007-48, 2007-2 C.B. 110
- Rev. Proc. 2002-36, 2002-1 C.B. 993.
- Rev. Proc. 2005-24, 2005-1 C.B. 909, as modified by Notice 2006-15, 2006-1 C.B. 501.
- Rev. Proc. 92-101, 1992-2 C.B. 579.
- Rev. Proc. 95-38, 1995-2 C.B. 397.
- Rev. Proc. 2006-45, 2006-2 C.B. 851, as clarified and modified by Rev. Proc. 2007-64, 2007-2
- Rev. Proc. 2022-2 is superseded.
- Rev. Proc. 2023-4
- PART I. GENERALLY APPLICABLE PROCEDURES
▸PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS
- PART III. PROCEDURES FOR LETTER RULING REQUESTS
▸PART IV. USER FEES
Overview- SECTION 1. WHAT IS
▸Announcement 2022-6, 2022-13 IRB 934, temporarily suspends the opinion letter program for
▸PART I. GENERALLY APPLICABLE PROCEDURES
▸PART II. PROCEDURES FOR DETERMINATION LETTER REQUESTS
Overview- SECTION 8. IN
- SECTION 9. WHAT IS
- SECTION 10. WHAT
- SECTION 11. WHAT
- SECTION 12. WHEN
- SECTION 13. WHAT ARE
- SECTION 14. WHAT ARE
- SECTION 15. WHAT ARE
- SECTION 16. WHAT ARE
▸Rev. Rul. 2004-67 extends the ability to participate in group trusts to eligible governmental …
▸PART III. PROCEDURES FOR LETTER RULING REQUESTS
▸PART IV. USER FEES
Overview- SECTION 31. WHERE
▸Announcement 2022-6 temporarily suspends the opinion letter program for prototype IRAs
- PART I CIRCLE SECTION
- Definition of Terms