Federal housing law
Internal Revenue Bulletin 2024-23
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 9 chapters · 40 sections
- Jurisdiction
- United States
Contents
- HIGHLIGHTS Bulletin No. 2024–23 OF THIS ISSUE June 3, 2024
- Rev. Proc. 2024-23, page 1334.
- The IRS Mission
▸Rev. Proc. 2024-23
▸Rev. Proc. 2015-13. For changes required
▸Rev. Proc. 87-56, 1987-2 C.B. 674, or
Overview- SECTION 7. RESEARCH AND
- SECTION 8. ELECTIVE EXPENSING
- SECTION 9. COMPUTER SOFTWARE
- SECTION 10. STARTUP EXPENDITURES AND
- SECTION 11. CAPITAL
- SECTION 13. LOSSES, EXPENSES
- SECTION 14. DEFERRED
- SECTION 15. METHODS OF
- 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
- Definition of Terms