Federal housing law
The federal statutes, regulations and agency guidance that govern affordable housing finance and development — the Low-Income Housing Tax Credit, tax-exempt bonds, Section 8, HOME, fair housing, environmental review and relocation.
Statutes
The U.S. Code as enacted — the tax credit, voucher, fair-housing and relocation authorities.
- 12 U.S.C. §§ 1701u, 1715l, 1715n — HUD Section 3; FHA multifamily insurance (221(d) BMIR/market-rate; 223 refinancing incl. 223(f))
- 26 U.S.C. § 42 — Low-Income Housing Tax Credit
- 26 U.S.C. § 47 — Rehabilitation Credit (Historic Tax Credit)
- 26 U.S.C. §§ 103, 141, 142, 146, 147 — Tax-Exempt Private Activity Bonds (incl. § 142(d) qualified residential rental projects)
- 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)
- 26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code)
- 26 U.S.C. Subtitle C — Employment Taxes (Internal Revenue Code)
- 26 U.S.C. Subtitle D — Miscellaneous Excise Taxes (Internal Revenue Code)
- 26 U.S.C. Subtitle E — Alcohol, Tobacco, and Certain Other Excise Taxes (Internal Revenue Code)
- 26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code)
- 26 U.S.C. Subtitle G — The Joint Committee on Taxation (Internal Revenue Code)
- 26 U.S.C. Subtitle H — Financing of Presidential Election Campaigns (Internal Revenue Code)
- 26 U.S.C. Subtitle I — Trust Fund Code (Internal Revenue Code)
- 26 U.S.C. Subtitle J — Coal Industry Health Benefits (Internal Revenue Code)
- 26 U.S.C. Subtitle K — Group Health Plan Requirements (Internal Revenue Code)
- 40 U.S.C. §§ 3141–3148 — Davis-Bacon Act (prevailing wages)
- 42 U.S.C. §§ 1437a, 1437f — U.S. Housing Act definitions and Section 8 assistance (incl. project-based provisions)
- 42 U.S.C. §§ 3601–3631 — Fair Housing Act (Title VIII)
- 42 U.S.C. §§ 4321–4347 — National Environmental Policy Act
- 42 U.S.C. §§ 4601–4655 — Uniform Relocation Assistance and Real Property Acquisition Policies Act
- 42 U.S.C. Ch. 63A — Residential Lead-Based Paint Hazard Reduction
- 42 U.S.C. ch. 130 (§§ 12701–12841) — Cranston-Gonzalez National Affordable Housing Act (incl. HOME Investment Partnerships Act, §§ 12741–12756)
- 42 USC § 4852d Disclosure of information concerning lead upon transfer of residential property
- 50 U.S.C. Ch. 50 — Servicemembers Civil Relief
- 50 USC § 3918 Waiver of rights pursuant to written agreement
- 50 USC § 3931 Protection of servicemembers against default judgments
- 50 USC § 3932 Stay of proceedings when servicemember has notice
- 50 USC § 3951 Evictions and distress
- 50 USC § 3952 Protection under installment contracts for purchase or lease
- 50 USC § 3955 Termination of residential or motor vehicle leases
Regulations
The Code of Federal Regulations — HUD, Treasury, FTC and government-wide implementing rules, as whole parts and as selected sections.
- 16 CFR § 682.1 Definitions.
- 16 CFR § 682.2 Purpose and scope.
- 16 CFR § 682.3 Proper disposal of consumer information.
- 16 CFR § 682.4 Relation to other laws.
- 16 CFR § 682.5 Effective date.
- 24 C.F.R. Part 5 — General HUD Program Requirements (definitions of income, annual/adjusted income, rent; HOTMA-era text)
- 24 C.F.R. Part 35 — Lead-Based Paint Poisoning Prevention In Certain Residential Structures
- 24 C.F.R. Part 75 — Economic Opportunities (Section 3)
- 24 C.F.R. Part 92 — HOME Investment Partnerships Program
- 24 C.F.R. Part 93 — Housing Trust Fund
- 24 C.F.R. Part 100 — Discriminatory Conduct Under the Fair Housing Act
- 24 C.F.R. Part 246 — Local Rent Control (HUD preemption for insured and HUD-owned projects)
- 24 C.F.R. Part 982 — Section 8 Tenant-Based Assistance (Housing Choice Voucher Program)
- 24 C.F.R. Part 983 — Project-Based Voucher (PBV) Program
- 24 C.F.R. Parts 50 & 58 — HUD Environmental Review (HUD-performed and responsible-entity NEPA procedures)
- 24 C.F.R. Parts 207 & 221 — FHA Multifamily Mortgage Insurance (Sec. 207 rental housing; Sec. 221(d) moderate-income housing)
- 24 C.F.R. Parts 880, 881, 883, 886 — Section 8 Project-Based Programs (New Construction; Substantial Rehabilitation; State Housing Agencies; Loan Management/Property Disposition Set-Asides)
- 24 CFR § 8.1 Purpose.
- 24 CFR § 8.2 Applicability.
- 24 CFR § 8.21 Non-housing facilities.
- 24 CFR § 8.24 Existing housing programs.
- 24 CFR § 8.28 Housing voucher programs.
- 24 CFR § 42.350 Relocation assistance for displaced persons.
- 24 CFR § 91.2 Applicability.
- 24 CFR § 91.230 Monitoring.
- 24 CFR § 247.1 Applicability.
- 24 CFR § 247.2 Definitions.
- 24 CFR § 247.3 Entitlement of tenants to occupancy.
- 24 CFR § 247.4 Termination notice.
- 24 CFR § 247.5 Inapplicability to substantial rehabilitation or demolition.
- 24 CFR § 247.6 Eviction.
- 24 CFR § 247.7 Implementation.
- 24 CFR § 247.8 Incorporation by reference.
- 24 CFR § 247.9 Applicability of procedures.
- 24 CFR § 247.10 Inapplicability to substantial rehabilitation or demolition; right of disposition unimpaired.
- 24 CFR § 880.604 Tenant rent.
- 24 CFR § 960.201 Eligibility.
- 24 CFR § 960.202 Tenant selection policies.
- 24 CFR § 960.507 Families exceeding the income limit.
- 24 CFR § 960.509 Lease requirements for non-public housing over-income families.
- 24 CFR § 960.600 Implementation.
- 24 CFR § 966.1 Purpose and applicability.
- 24 CFR § 966.2 Definitions.
- 24 CFR § 966.3 Tenants' opportunity for comment.
- 24 CFR § 966.7 Accommodation of persons with disabilities.
- 24 CFR § 966.50 Purpose and scope.
- 24 CFR § 966.51 Applicability.
- 24 CFR § 966.52 Requirements.
- 24 CFR § 966.53 Definitions.
- 24 CFR § 966.54 Informal settlement of grievance.
- 24 CFR § 966.56 Procedures governing the hearing.
- 24 CFR § 966.57 Decision of the hearing officer.
- 26 C.F.R. §§ 1.42-0 through 1.42-19 — Treasury Regulations under IRC § 42 (Low-Income Housing Credit)
- 26 C.F.R. Part 1 — Income Taxes
- 26 C.F.R. Part 2 — Maritime Construction Reserve Fund
- 26 C.F.R. Part 3 — Capital Construction Fund
- 26 C.F.R. Part 4 — Temporary Income Tax Regulations Under Section 954 Of The Internal Revenue Code
- 26 C.F.R. Part 5 — Temporary Income Tax Regulations Under The Revenue Act Of 1978
- 26 C.F.R. Part 5c — Temporary Income Tax Regulations Under The Economic Recovery Tax Act Of 1981
- 26 C.F.R. Part 5e — Temporary Income Tax Regulations, Travel Expenses Of Members Of Congress
- 26 C.F.R. Part 5f — Temporary Income Tax Regulations Under The Tax Equity And Fiscal Responsibility Act Of 1982
- 26 C.F.R. Part 6a — Temporary Regulations Under Title Ii Of The Omnibus Reconciliation Act Of 1980
- 26 C.F.R. Part 7 — Temporary Income Tax Regulations Under The Tax Reform Act Of 1976
- 26 C.F.R. Part 8 — Temporary Income Tax Regulations Under Section 3 Of The Act Of October 26, 1974 (Pub. L. 93-483)
- 26 C.F.R. Part 9 — Temporary Income Tax Regulations Under The Tax Reduction Act Of 1975
- 26 C.F.R. Part 11 — Temporary Income Tax Regulations Under The Employee Retirement Income Security Act Of 1974
- 26 C.F.R. Part 12 — Temporary Income Tax Regulations Under The Revenue Act Of 1971
- 26 C.F.R. Part 13 — Temporary Income Tax Regulations Under The Tax Reform Act Of 1969
- 26 C.F.R. Part 15 — Temporary Income Tax Regulations Relating To Exploration Expenditures In The Case Of Mining
- 26 C.F.R. Part 15a — Temporary Income Tax Regulations Under The Installment Sales Revision Act
- 26 C.F.R. Part 16A — Temporary Income Tax Regulations Relating To The Partial Exclusion For Certain Conservation Cost-Sharing Payments
- 26 C.F.R. Part 18 — Temporary Income Tax Regulations Under The Subchapter S Revision Act Of 1982
- 26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954
- 26 C.F.R. Part 22 — Temporary Estate Tax Regulations Under The Economic Recovery Tax Act Of 1981
- 26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954
- 26 C.F.R. Part 26 — Generation-Skipping Transfer Tax Regulations Under The Tax Reform Act Of 1986
- 26 C.F.R. Part 28 — Imposition Of Tax On Gifts And Bequests From Covered Expatriates
- 26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source
- 26 C.F.R. Part 32 — Temporary Employment Tax Regulations Under The Act Of December 29, 1981 (Pub. L. 97-123)
- 26 C.F.R. Part 35 — Employment Tax And Collection Of Income Tax At Source Regulations Under The Tax Equity And Fiscal Responsibility Act Of 1982
- 26 C.F.R. Part 35a — Temporary Employment Tax Regulations Under The Interest And Dividend Tax Compliance Act Of 1983
- 26 C.F.R. Part 36 — Contract Coverage Of Employees Of Foreign Subsidiaries
- 26 C.F.R. Part 40 — Excise Tax Procedural Regulations
- 26 C.F.R. Part 41 — Excise Tax On Use Of Certain Highway Motor Vehicles
- 26 C.F.R. Part 43 — Excise Tax On Transportation By Water
- 26 C.F.R. Part 44 — Taxes On Wagering; Effective January 1, 1955
- 26 C.F.R. Part 46 — Excise Tax On Certain Insurance Policies, Self-Insured Health Plans, And Obligations Not In Registered Form
- 26 C.F.R. Part 47 — Designated Drugs Excise Tax Regulations
- 26 C.F.R. Part 48 — Manufacturers And Retailers Excise Taxes
- 26 C.F.R. Part 49 — Facilities And Services Excise Taxes
- 26 C.F.R. Part 50 — Regulations Relating To The Tax Imposed With Respect To Certain Hydraulic Mining
- 26 C.F.R. Part 51 — Branded Prescription Drug Fee
- 26 C.F.R. Part 52 — Environmental Taxes
- 26 C.F.R. Part 53 — Foundation And Similar Excise Taxes
- 26 C.F.R. Part 54 — Pension Excise Taxes
- 26 C.F.R. Part 55 — Excise Tax On Real Estate Investment Trusts And Regulated Investment Companies
- 26 C.F.R. Part 56 — Public Charity Excise Taxes
- 26 C.F.R. Part 57 — Health Insurance Providers Fee
- 26 C.F.R. Part 58 — Stock Repurchase Excise Tax
- 26 C.F.R. Part 141 — Temporary Excise Tax Regulations Under The Employee Retirement Income Security Act Of 1974
- 26 C.F.R. Part 143 — Temporary Excise Tax Regulations Under The Tax Reform Act Of 1969
- 26 C.F.R. Part 145 — Temporary Excise Tax Regulations Under The Highway Revenue Act Of 1982 (Pub. L. 97-424)
- 26 C.F.R. Part 156 — Excise Tax On Greenmail
- 26 C.F.R. Part 157 — Excise Tax On Structured Settlement Factoring Transactions
- 26 C.F.R. Part 300 — User Fees
- 26 C.F.R. Part 301 — Procedure And Administration
- 26 C.F.R. Part 302 — Taxes Under The International Claims Settlement Act, As Amended August 9, 1955
- 26 C.F.R. Part 303 — Taxes Under The Trading With The Enemy Act
- 26 C.F.R. Part 305 — Temporary Procedural And Administrative Tax Regulations Under The Indian Tribal Governmental Tax Status Act Of 1982
- 26 C.F.R. Part 400 — Temporary Regulations Under The Federal Tax Lien Act Of 1966
- 26 C.F.R. Part 403 — Disposition Of Seized Personal Property
- 26 C.F.R. Part 404 — Temporary Regulations On Procedure And Administration Under The Tax Reform Act Of 1976
- 26 C.F.R. Part 420 — Temporary Regulations On Procedure And Administration Under The Employee Retirement Income Security Act Of 1974
- 26 C.F.R. Part 509 — Switzerland
- 26 C.F.R. Part 513 — Ireland
- 26 C.F.R. Part 514 — France
- 26 C.F.R. Part 521 — Denmark
- 26 C.F.R. Part 601 — Statement Of Procedural Rules
- 26 C.F.R. Part 602 — Omb Control Numbers Under The Paperwork Reduction Act
- 26 C.F.R. Part 701 — Presidential Election Campaign Fund
- 26 C.F.R. Part 702 — Presidential Primary Matching Payment Account
- 26 C.F.R. Part 801 — Balanced System For Measuring Organizational And Employee Performance Within The Internal Revenue Service
- 40 C.F.R. Part 745 — Lead-Based Paint Poisoning Prevention In Certain Residential Structures
- 49 C.F.R. Part 24 — Uniform Relocation Assistance and Real Property Acquisition (government-wide URA rule)
Agency guidance & handbooks
HUD and IRS handbooks, guidebooks and audit technique guides.
2026 edition
HUD Handbook 4350.3 REV-1 — Occupancy Requirements of Subsidized Multifamily Housing Programs
2026 edition
HUD Multifamily Accelerated Processing (MAP) Guide, HUD Handbook 4430.G (2020 ed., rev. Mar. 19, 2021)
2026 edition
HUD Section 8 Renewal Policy Guidebook
2026 edition
IRS IRC § 42 Audit Technique Guide — Part I (Introduction and Pre-Contact Analysis)
2026 edition
IRS Publication 5913 — Low-Income Housing Credit: Guide for Completing Form 8823 (Jan. 2024)
Federal notices
Dated agency notices, including published adjustments. These are separate from statutes and codified regulations.
Federal tax (IRS & Treasury)
IRS forms, instructions and publications, the Internal Revenue Manual and Bulletins, Treasury final rules from the Federal Register, and U.S. income tax treaties.
Start here: tax rules for property owners
- Publication 523 — Selling your home
- Publication 527 — Residential rental property
- Publication 530 — Tax information for homeowners
- Publication 936 — Home mortgage interest deduction
- Publication 551 — Basis of assets
- Publication 544 — Sales and other dispositions of assets
- Publication 946 — How to depreciate property
- Publication 4681 — Canceled debts, foreclosures and abandonments
- Publication 559 — Survivors, executors and administrators
- Form 1099-S — Proceeds from real estate transactions
- Instructions for Form 8824 — Like-kind (1031) exchanges
- Form 6252 — Installment sale income
1,421 documents
IRS publications
Plain-language IRS guides, such as Publication 523 (selling your home) and 527 (residential rental property).
- Publication 1 — Your Rights As A Taxpayer
- Publication 1 (AR) — Your Rights As A Taxpayer (Arabic Version)
- Publication 1 (BN) — Your Rights As A Taxpayer (Bengali Version)
- Publication 1 (FA) — Your Rights As A Taxpayer (Farsi Version)
- Publication 1 (FR) — Your Rights As A Taxpayer (French Version)
- Publication 1 (GUJ) — Your Rights As A Taxpayer (Gujarati Version)
- Publication 1 (HT) — Your Rights As A Taxpayer (Haitian Creole Version)
- Publication 1 (IT) — Your Rights As A Taxpayer (Italian Version)
- Publication 1 (JA) — Your Rights As A Taxpayer (Japanese Version)
- Publication 1 (KM) — Your Rights As A Taxpayer (Khmer-Central (Cambodia) Version)
- Publication 1 (KO) — Your Rights As A Taxpayer (Korean Version)
- Publication 1 (PA) — Your Rights As A Taxpayer (Punjabi Version)
1,606 documents
IRS forms & instructions
Blank forms and their line-by-line instructions.
- Form 11-C — Occupational Tax and Registration Return for Wagering
- Form 23 — Application for Enrollment to Practice Before the Internal Revenue Service
- Form 56 — Notice Concerning Fiduciary Relationship
- Form 56-F — Notice Concerning Fiduciary Relationship of Financial Institution
- Form 172 — Net Operating Losses (NOLs) For Individuals, Estates, and Trusts
- Form 433-A — Collection Information Statement for Wage Earners and Self-Employed Individuals
- Form 433-A (OIC) — Collection Information Statement for Wage Earners and Self-Employed Individuals
- Form 433-A (OIC) (sp) — Collection Information Statement for Wage Earners and Self-Employed Individuals (Spanish Version)
- Form 433-A (sp) — Collection Information Statement for Wage Earners and Self-Employed Individuals (Spanish Version)
- Form 433-B — Collection Information Statement for Businesses
- Form 433-B (OIC) — Collection Information Statement for Businesses
- Form 433-B (OIC) (sp) — Collection Information Statement For Businesses (Spanish Version)
2,183 documents
Treasury final rules (Federal Register)
IRS final rules as published in the Federal Register, with corrections.
- Abandonment of Stock or Other Securities (IRS final rule, 2008-03-12, FR Doc. E8-4862)
- Abandonment of Stock or Other Securities; Correction (IRS final rule, 2008-03-25, FR Doc. E8-6038)
- Abatement of Interest (IRS final rule, 1998-12-18, FR Doc. 98-33123)
- Accounting for Long-Term Contracts (IRS final rule, 2001-01-11, FR Doc. 01-6)
- Accounting for Long-Term Contracts; Correction (IRS final rule, 2001-04-06, FR Doc. 01-8135)
- Accuracy-Related Penalty (IRS final rule, 1995-09-01, FR Doc. 95-21682)
- Acquisition of an S Corporation by a Member of a Consolidated Group (IRS final rule, 1999-11-10, FR Doc. 99-29085)
- Actuarial Tables Exceptions (IRS final rule, 1995-12-13, FR Doc. 95-30272)
- Actuarial Tables Exceptions; Correction (IRS final rule, 1996-03-01, FR Doc. 96-4179)
- Additional Extension of Time Frames for Employee Benefit Plans Affected by Hurricane Katrina (IRS final rule, 2005-10-12, FR Doc. 05-20547)
- Additional First Year Depreciation Deduction (IRS final rule, 2019-09-24, FR Doc. 2019-20036)
- Additional First Year Depreciation Deduction (IRS final rule, 2020-11-10, FR Doc. 2020-21112)
1,769 documents
Internal Revenue Manual
The IRS's internal procedures, by part.
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
- Internal Revenue Manual Part 1. Organization, Finance, and Management
1,604 documents
Internal Revenue Bulletins
The weekly bulletin of rulings, notices and procedures.
- Internal Revenue Bulletin — cb95-02.pdf
- Internal Revenue Bulletin 1996-1
- Internal Revenue Bulletin 1996-2
- Internal Revenue Bulletin 1996-3
- Internal Revenue Bulletin 1996-4
- Internal Revenue Bulletin 1996-5
- Internal Revenue Bulletin 1996-6
- Internal Revenue Bulletin 1996-7
- Internal Revenue Bulletin 1996-8
- Internal Revenue Bulletin 1996-9
- Internal Revenue Bulletin 1996-10
- Internal Revenue Bulletin 1996-11
131 documents
Income tax treaties
U.S. income tax treaties and their technical explanations.
- U.S. Income Tax Treaty — australia tax treaty documents: aus.pdf
- U.S. Income Tax Treaty — australia tax treaty documents: austtech.pdf
- U.S. Income Tax Treaty — austria tax treaty documents: austria.pdf
- U.S. Income Tax Treaty — barbados tax treaty documents: barbados.pdf
- U.S. Income Tax Treaty — Barbados Technical Explanation
- U.S. Income Tax Treaty — Belgium Income Tax Treaty - 1970
- U.S. Income Tax Treaty — belgium tax treaty documents: belgiumte07.pdf
- U.S. Income Tax Treaty — belgium tax treaty documents: belgtech.pdf
- U.S. Income Tax Treaty — Canada Income Tax Treaty and Protocols - 1980
- U.S. Income Tax Treaty — Canada Technical Explanation - 1980
- U.S. Income Tax Treaty — Chile income tax treaty note (2010)
- U.S. Income Tax Treaty — Chile income tax treaty note (2011)
24 documents
Other IRS notices
- Notice 609 — Privacy Act Notice
- Notice 609 (SP) — Aviso sobre la Ley de Informacion Confidencial
- Notice 703 — Read This To See If Your Social Security Benefits May Be Taxable
- Notice 746 — Information About Your Notice, Penalty and Interest
- Notice 746 (sp) — Information About Your Notice, Penalty and Interest (Spanish version)
- Notice 784 — Could You be Personally Liable for Certain Unpaid Federal Taxes
- Notice 797 — Possible Federal Tax Refund Due to the Earned Income Credit (EIC)
- Notice 844 — Federal Tax Obligations of Non-Profit Corporations
- Notice 931 — Deposit Requirements for Employment Taxes
- Notice 931 (sp) — Deposit Requirements for Employment Taxes (Spanish Version)
- Notice 940 (sp) — Why Do I Have to File Form W-4 with My Employer? (Spanish version)
- Notice 989 — Commonly Asked Questions When IRS Determines Your Work Status is "Employee"
- Notice 1015 — Have You Told Your Employees About the Earned Income Credit (EIC)?
- Notice 1016 — How to Stop Interest on Your Account
- Notice 1027 — How to Prepare Media Label for Form W-4
- Notice 1036 — Early Release Copies of the Percentage Method Tables for Income Tax Withholding
- Notice 1214 — Helpful Contacts for Your "Notice of Deficiency"
- Notice 1214 (sp) — Helpful Contacts for Your Notice of Deficiency (Spanish Version)
- Notice 1215 — What to do If You Disagree with the Penalty
- Notice 1392 — Supplemental Form W-4 Instructions for Nonresident Aliens
- Notice 1421 — How Bankruptcy Affects Your Right to File a Petition in Tax Court in Response to a Notice of Deficiency
- Notice 1444-A (EN-SP) — EIP Non-Filers Outreach You May Need to Act to Claim Your Payment
- Notice 1444-B (EN-SP) — Your Second Economic Payment (English/Spanish)
- Notice 1459 — Explanation of Unpaid, Deferred Social Security Taxes Reported by Third-Party Payers (TPPs)
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