Federal housing law
Internal Revenue Bulletin 2026-4
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 26 chapters · 84 sections
- Jurisdiction
- United States
Contents
- HIGHLIGHTS Bulletin No. 2026–4 OF THIS ISSUE January 20, 2026
- Announcement 2026-1, page 402.
- Notice 2026-8, page 368.
- Rev. Proc. 2026-8, page 380.
- Notice 2026-1, page 365.
- Notice 2026-10, page 378.
- Rev. Proc. 2026-9, page 393.
- Rev. Proc. 2026-10, page 394.
- The IRS Mission
- Notice 2026-8
- Notice 2020-36 requested comments
- Notice 2020-36 explained that requiring subordinate organizations to be
- Rev. Proc. 2026-8 makes four additional changes to the SGRI provisions.
- Rev. Proc. 2026-8 does not include
▸Notice 2026-10
- Notice 2025-5 is superseded.
▸Rev. Proc. 2026-8
Overview- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. DEFINITIONS OF TERMS USED IN THIS REVENUE PROCEDURE
- SECTION 4. REQUIREMENTS TO OBTAIN AND MAINTAIN A GROUP EXEMPTION LETTER
- SECTION 5. CONSIDERATION OF GROUP APPLICATIONS
- SECTION 6. INSTRUCTIONS FOR SUBMITTING A GROUP APPLICATION
- SECTION 7. INFORMATION REQUIRED TO MAINTAIN A GROUP EXEMPTION LETTER
- SECTION 8. TERMINATION OF, OR REMOVAL FROM, THE GROUP EXEMPTION LETTER
- SECTION 9. EFFECT OF NON-ACCEPTANCE, NON-ISSUANCE, TERMINATION, OR REMOVAL
- SECTION 10. EFFECTIVE DATE OF EXEMPTION
- SECTION 11. DECLARATORY JUDGMENT PROVISIONS OF § 7428
- SECTION 12. APPLICABILITY
- SECTION 13. PAPERWORK REDUCTION ACT
- SECTION 14. EFFECT ON OTHER REVENUE PROCEDURES
- SECTION 15. EFFECTIVE DATE
- SECTION 16. DRAFTING INFORMATION
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. DEFINITIONS OF
- SECTION 4. REQUIREMENTS TO
- SECTION 5. CONSIDERATION OF
- SECTION 6. INSTRUCTIONS
- SECTION 7. INFORMATION
- SECTION 10. EFFECTIVE DATE OF
- SECTION 11. DECLARATORY
- SECTION 12. APPLICABILITY
- SECTION 13. PAPERWORK
- SECTION 14. EFFECT ON OTHER
- SECTION 15. EFFECTIVE DATE
- SECTION 16. DRAFTING
▸Rev. Proc. 2026-9
▸Rev. Proc. 2019-45, 2019-48 I.R.B.
▸Announcement 2026-1
- Definition of Terms