Federal housing law
Internal Revenue Bulletin 2023-51
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 26 chapters · 82 sections
- Jurisdiction
- United States
Contents
- HIGHLIGHTS Bulletin No. 2023–51 OF THIS ISSUE December 18, 2023
- Notice 2023-74, page 1484.
▸Rev. Proc. 2023-40, page 1553.
- Rev. Proc. 2023-37, page 1491.
- Rev. Proc. 2023-38, page 1544.
- Rev. Rul. 2023-23, page 1472.
- Rev. Proc. 2023-36, page 1485.
- The IRS Mission
▸Notice 2023-74
▸Notice 2023-10, 2023-3 I.R.B. 403
▸Rev. Proc. 2022-35 is superseded.
- PART I. OVERVIEW
- PART II. REMEDIAL AMENDMENT CYCLES AND REMEDIAL AMENDMENT PERIODS
- PART III. PROCEDURES FOR A PROVIDER APPLYING FOR AN OPINION LETTER
- PART IV. PROCEDURES FOR AN ADOPTING EMPLOYER APPLYING FOR A DETERMINATION LETTER
▸PART V. MISCELLANEOUS
▸PART II. REMEDIAL AMENDMENT CYCLES AND REMEDIAL AMENDMENT PERIODS
▸PART III. PROCEDURES FOR A PROVIDER APPLYING FOR AN OPINION LETTER
Overview- SECTION 9. PROVISIONS REQUIRED IN PRE-APPROVED PLANS
- SECTION 10. OPINION LETTERS - SCOPE
- SECTION 11. ELIGIBILITY FOR THE CYCLE SYSTEM
- SECTION 12. EMPLOYER RELIANCE ON OPINION LETTER
- SECTION 13. PLAN AMENDMENTS
- SECTION 15. ADDITIONAL REQUIREMENTS FOR MASS SUBMITTERS
- SECTION 16. FILINGS MADE AFTER THE SUBMISSION PERIOD
- SECTION 17. SCOPE OF REVIEW; TIMING OF ISSUANCE OF OPINION LETTERS
- SECTION 18. WITHDRAWAL OF APPLICATIONS
- SECTION 19. NONTRANSFERABILITY OF OPINION LETTER
- SECTION 21. DISCONTINUED PLANS
- SECTION 22. REVOCATION OF OPINION LETTER BY THE IRS
- SECTION 23. RECORD KEEPING REQUIREMENTS
- SECTION 24. WHERE TO FILE
▸PART IV. PROCEDURES FOR AN ADOPTING EMPLOYER APPLYING FOR A DETERMINATION LETTER
▸PART V. MISCELLANEOUS
- Definition of Terms