Federal housing law
Internal Revenue Bulletin 2024-1
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 60 chapters · 146 sections
- Jurisdiction
- United States
Contents
- HIGHLIGHTS Bulletin No. 2024–1 OF THIS ISSUE January 2, 2024
- Rev. Proc. 2024-1, page 1.
- Rev. Proc. 2024-2, page 119.
- Rev. Proc. 2024-3, page 143.
- Rev. Proc. 2024-7, page 303.
- Rev. Proc. 2024-4, page 160.
- Rev. Proc. 2024-5, page 262.
- The IRS Mission
▸Rev. Proc. 2024-1
Overview- SECTION 5. UNDER WHAT CIRCUMSTANCES DO THE ASSOCIATE OFFICES ISSUE LETTER RULINGS?. . . . . . 13
- SECTION 12. UNDER WHAT CIRCUMSTANCES DO DIRECTORS ISSUE DETERMINATION LETTERS? . . . . . . . .…
- SECTION 16. WHAT SIGNIFICANT CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 2023-1?. . . . . . . …
- SECTION 1. WHAT IS
- SECTION 3. ON
- SECTION 4. ON WHAT
- SECTION 7. WHAT
- SECTION 8. HOW
- SECTION 9. WHAT
- 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 Proc. 2023-1, 2023-1 I.R.B. 1, is superseded.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. Proc.
- Rev. Proc. 2003-33, 2003-1 C.B. 803, provides guidance as to how an automatic extension of time
- Rev. Proc. 81-60, 1981-2 C.B. 680.
- 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. 2024-4, this Bulletin, sets forth
- Rev. Proc. 2011-44, 2011-39 I.R.B. 445 provides supplemental procedures for requesting a ruling
- Rev. Proc. 2009-28, 2009-20 I.R.B. 1011.
- 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
- Notice 98-3, 1998-1 C.B. 333.
- 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. 2010-31, 2010-40 I.R.B. 413.
- 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. 2011-27, 2011-18 I.R.B. 740.
- Rev. Proc. 2011-56, 2011-49 I.R.B. 834.
- Rev. Proc. 2005-24, 2005-1 C.B. 909, as modified by Notice 2006-15, 2006-1 C.B. 501.
- Rev. Proc. 2000-37, 2000-2 C.B. 308, as modified by Rev. Proc. 2004-51, 2004-2 C.B. 294.
- 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. 2023-2 is superseded.
▸Rev. Proc. 2024-3
▸Rev. Rul. 57-387, 1957-2 C.B. 225; Rev.
- Rev. Proc. 2024-4
- 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
▸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 31. WHERE
▸Announcement 2022-6 temporarily suspends the opinion letter program for prototype IRAs
- PART I CIRCLE SECTION
▸PART II CIRCLE SECTION
Overview▸Rev. Proc. 2023-7 is superseded.
- Definition of Terms