Federal housing law
Internal Revenue Bulletin — cb95-02.pdf
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 9 chapters · 220 sections
- Jurisdiction
- United States
Contents
▸cumulative bulletin
- Part I. —Rulings and Decisions Under the Internal Revenue
- Part II. —Treaties and Tax Legislation
- Part III. —Administrative, Procedural
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part II. Treaties and Tax Legislation
- Part III. Administrative, Procedural, and Miscellaneous
▸Part III. Administrative, Procedural, and Miscellaneous
Overview- SEC. 7. PAYEE ‘‘B’’ RECORD
- SEC. 8. END OF PAYER ‘‘C’’
- SEC. 9. STATE TOTALS ‘‘K’’
- SEC. 6. PAYEE ‘‘B’’ RECORD—FIELD DESCRIPTIONS
- SEC. 7. PAYEE ‘‘B’’ RECORD—RECORD LAYOUTS FOR SECTORS 1 THROUGH 4 OF FORMS 1098, 1099–
- SEC. 14. END OF PAYER ‘‘C’’
- SEC. 15. STATE TOTALS ‘‘K’’
- SEC. 6. PAYEE ‘‘B’’ RECORD—FIELD DESCRIPTIONS
- SEC. 15. STATE TOTALS ‘‘K’’
- SECTION 1. PURPOSE
- SECTION 1. GENERAL
- SECTION 1. GENERAL
- SECTION 1. OTHER COPIES
- SECTION 1. PURPOSE
- SEC. 2. NATURE OF CHANGES
- SEC. 3. REQUIREMENTS FOR
- SEC. 5. INSTRUCTIONS FOR
- SEC. 4. DEFINITIONS
- SEC. 6. MAGNETIC MEDIA AND
- SEC. 7. SUBSTITUTE STATEMENTS
- SEC. 1. GENERAL
- SEC. 2. SPECIFICATIONS FOR FORMS
- SEC. 1. OTHER COPIES
- SEC. 1. GENERAL
- SEC. 2. SPECIFICATIONS FOR COPY A
- SEC. 2. OMB REQUIREMENTS
- SEC. 3. REPRODUCTION PROOFS
- SEC. 4. EFFECT ON OTHER REVENUE
- SECTION 1. PURPOSE
- SEC. 2. BACKGROUND
- SEC. 3. APPLICATION
- SEC. 4. EFFECT ON OTHER REVENUE
- SEC. 5. EFFECTIVE DATES
- SECTION 1. PURPOSE
- SEC. 2. BACKGROUND
- SEC. 3. APPLICATION
- SEC. 4. EFFECT ON OTHER REVENUE
- SEC. 5. EFFECTIVE DATES
- SECTION 1. PURPOSE
- SEC. 8. EFFECTIVE DATE
- SEC. 9. EFFECT ON OTHER
- SECTION 1. PURPOSE
- SEC. 2. DEFINITIONS
- SEC. 3. BACKGROUND
- SEC. 6. EXCLUSIVE PROCEDURE
- SEC. 7. INQUIRIES
- SEC. 4. SCOPE
- SEC. 5. APPLICATION
- SEC. 6. EXCLUSIVE PROCEDURE
- SEC. 7. INQUIRIES
- SEC. 8. EFFECTIVE DATE
- SEC. 9. EFFECT ON OTHER
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND AND
- SECTION 3. GENERAL INSTRUCTIONS
- SECTION 5. ALTERNATIVE
- SECTION 4. USE OF THE MODEL
- SECTION 6. PLANS AMENDED UNDER
- SECTION 7. RELIANCE
- SECTION 8. MODIFICATION OF REV.
- SECTION 9. MODIFICATIONS TO REV.
- SECTION 10. EFFECT ON OTHER
- SECTION 11. EFFECTIVE DATE
- SEC. 5. DEFINITIONS AND
- SECTION 1. PURPOSE
- SEC. 2. BACKGROUND
- SEC. 3. SCOPE
- SEC. 4. APPLICATION
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. PROCEDURE
- SECTION 4. EFFECTIVE DATE
- SECTION 1. PURPOSE
- SEC. 2. BACKGROUND
- SEC. 3. SCOPE
- SEC. 4. THE PERCENTAGE
- SEC. 5. COMPUTATION OF THE
- SEC. 6. MANNER OF ELECTING
- SEC. 7. REVOCATION OF § 936(a)
- SEC. 8. EFFECTIVE DATE
- SECTION 1. PURPOSE
- SEC. 2. BACKGROUND
- SEC. 3. DEFINITIONS
- SEC. 4. SCOPE
- SEC. 5. TAX TREATMENT
- SEC. 6. COST RECOVERY
- SEC. 3. SCOPE
- SEC. 7. MANNER OF MAKING
- SEC. 8. INQUIRIES
- SECTION 1. PURPOSE
- SEC. 2. BACKGROUND
- SEC. 4. PROCEDURAL
- SEC. 5. EFFECTS OF ELECTING
- SECTION 1. PURPOSE
- SEC. 2. SCOPE
- SEC. 3. TABLES OF DISCOUNT
- SEC. 6. EFFECTIVE DATE
- SECTION 1. PURPOSE
- SEC. 2. BACKGROUND
- SEC. 3. SCOPE
- SEC. 4. APPLICATION
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND AND
- SECTION 3. MODIFICATION OF
- SECTION 4. EFFECT ON OTHER
- SECTION 5. EFFECTIVE DATE
- SECTION 1. PURPOSE
- SEC. 2. BACKGROUND
- SEC. 3. INQUIRIES
- SECTION 5. DOCUMENT
- SEC. 4. EFFECT ON OTHER
- SECTION 1. PURPOSE
- SECTION 2. SCOPE
- SECTION 3. HIGHLIGHTS OF
- SECTION 4. DEFINITIONS
- SECTION 5. DOCUMENT
- SECTION 6. BARCODES
- SECTION 7. GENERAL
- SECTION 8. APPROVAL
- SECTION 9. EXEMPTION FROM
- SECTION 10. FILING FORM 1040A
- SECTION 11. EFFECT ON OTHER
- SECTION 1. PURPOSE
- SECTION 2. SCOPE
- SECTION 3. HIGHLIGHTS OF
- SECTION 4. DEFINITIONS
- SECTION 6. BARCODES
- SECTION 7. GENERAL
- SECTION 8. APPROVAL
- SECTION 9. EXEMPTION FROM
- SECTION 10. FILING FORM 1040A
- SECTION 11. EFFECT ON OTHER
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. SCOPE
- SECTION 4. PROCEDURE
- SECTION 5. EFFECTIVE DATE
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. ORGANIZATIONS
- SECTION 5. RULINGS AND
- SECTION 6. EFFECT ON OTHER
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND AND
- SECTION 3. ELECTRONIC FILING
- SECTION 4. ACCEPTANCE IN THE
- SECTION 5. RESPONSIBILITIES
- SECTION 6. PENALTIES
- SECTION 8. INFORMATION AN
- SECTION 7. FORM 8453, U.S.
- SECTION 9. DIRECT DEPOSIT OF
- SECTION 10. REFUND
- SECTION 13. MONITORING AND
- SECTION 11. BALANCE DUE
- SECTION 12. ADVERTISING
- SECTION 14. ADMINISTRATIVE
- SECTION 15. ADMINISTRATIVE
- SECTION 16. VITA AND TCE
- SECTION 17. EMPLOYER
- SECTION 18. EFFECT ON OTHER
- SECTION 19. EFFECTIVE DATE
- SECTION 20. INTERNAL
- SECTION 1. BACKGROUND
- SEC. 2. PROCEDURE
- SEC. 3. EFFECTIVE DATE
- SEC. 4. EFFECT ON OTHER
- SECTION 8. COMMENTS REQUESTED FOR ADDITIONAL METHODS SUBJECT TO APPROVAL . . . . . . . . . 439
- SECTION 1. PURPOSE AND SCOPE
- SECTION 2. BACKGROUND
- SECTION 3. APPROVAL FOR
- SECTION 4. SPECIAL APPROVALS
- SECTION 5. GENERAL RULES
- SECTION 6. RESTRICTIONS
- SECTION 7. EFFECTIVE DATE
- SECTION 8. COMMENTS
- SECTION 1. PURPOSE
- SECTION 2. BACKGROUND
- SECTION 3. CLOSING
- SECTION 4. CLARIFICATION OF
- SECTION 6. EFFECTIVE DATE
- SECTION 5. EFFECT ON OTHER
- SECTION 1. PURPOSE
- SECTION 2. CHANGE MADE FROM PRECEDING YEAR
- SECTION 4. COMPUTATION OF INFLATION ADJUSTMENTS
- SECTION 6. EFFECTIVE DATE
- SECTION 7. DRAFTING INFORMATION
- SECTION 1. PURPOSE
- SECTION 2. CHANGE MADE FROM PRECEDING YEAR
- SECTION 4. COMPUTATION OF
- SECTION 6. EFFECTIVE DATE
- SECTION 1. PURPOSE
- SEC. 2. SUMMARY OF
- SEC. 4. DEFINITIONS
- SEC. 3. BACKGROUND
- SEC. 5. BUSINESS STANDARD
- SEC. 6. RURAL MAIL CARRIER
- SEC. 8. FIXED AND VARIABLE
- SEC. 9. APPLICATION
- SEC. 10. WITHHOLDING AND
- SEC. 11. EFFECT ON OTHER
- SECTION 1. PURPOSE
- SEC. 2. CHANGES FROM REV.
- SEC. 3. BACKGROUND
- SEC. 4. PROCEDURE
- SEC. 5. EFFECTIVE DATE