Federal housing law
Internal Revenue Bulletin 2025-24
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 9 chapters · 34 sections
- Jurisdiction
- United States
Contents
- HIGHLIGHTS Bulletin No. 2025–24 OF THIS ISSUE June 9, 2025
- Rev. Proc. 2025-23, page 1476.
- The IRS Mission
▸Rev. Proc. 2025-23
Overview- SECTION 1. GROSS INCOME (§ 61) .
- SECTION 5. INTEREST EXPENSE
- SECTION 6. DEPRECIATION OR
- SECTION 7. RESEARCH AND
- SECTION 8. ELECTIVE EXPENSING
- SECTION 9. COMPUTER SOFTWARE
- SECTION 11. CAPITAL
- SECTION 12. UNIFORM
- SECTION 13. LOSSES, EXPENSES
- SECTION 14. DEFERRED
- SECTION 21. RENT (§ 467).
- SECTION 22. INVENTORIES (§ 471).
- SECTION 23. LAST-IN, FIRST-OUT
- SECTION 24. MARK-TO-MARKET
- Rev. Proc. 2025-23, 2025-24 I. R. B. 1476
- Definition of Terms