Federal housing law
Internal Revenue Bulletin 2025-1
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 61 chapters · 146 sections
- Jurisdiction
- United States
Contents
- HIGHLIGHTS Bulletin No. 2025–1 OF THIS ISSUE December 30, 2024
- Rev. Proc. 2025-1, page 1.
- Rev. Proc. 2025-2, page 118.
- Rev. Proc. 2025-7, page 301
- Rev. Proc. 2025-3, page 142.
- Rev. Proc. 2025-4, page 158.
- Rev. Proc. 2025-5, page 260.
- The IRS Mission
▸Rev. Proc. 2025-1
Overview- SECTION 2. WHAT ARE THE FORMS IN WHICH THE SERVICE PROVIDES ADVICE TO TAXPAYERS?. . . . . . . …
- SECTION 5. UNDER WHAT CIRCUMSTANCES DO THE ASSOCIATE OFFICES ISSUE LETTER RULINGS?. . . . . 13
- SECTION 12. UNDER WHAT CIRCUMSTANCES DO DIRECTORS ISSUE DETERMINATION LETTERS?. . . . . . . . 67
- SECTION 16. WHAT SIGNIFICANT CHANGES HAVE BEEN MADE TO REVENUE PROCEDURE 2024-1?. . . . . . . …
- 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 Proc. 2024-1, 2024-1 I.R.B. 1, is superseded.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, and Rev.
- 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. 2025-4, 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. 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. 2023-26, 2023-33 I.R.B. 486.
- 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. 2002-12, 2002-1 C.B. 374.
- 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. 2010-44, 2010-49 I.R.B. 811.
- Rev. Proc. 2007-41, 2007-1 C.B. 1492.
- Rev. Proc. 2005-24, 2005-1 C.B. 909, as modified by Notice 2006-15, 2006-1 C.B. 501.
- Rev. Proc. 96-54, 1996-2 C.B. 386.
- 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. 2024-2 is superseded.
- Rev. Proc. 2025-4
- 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
▸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. 2024-7 is superseded.
- Definition of Terms