Internal Revenue Bulletin: 2008-40 |
October 6, 2008 |
Table of Contents
- Highlights of This Issue
- Preface
- Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
- Part III. Administrative, Procedural, and Miscellaneous
- Notice 2008-77
- Notice 2008-79
- SECTION 1. Purpose
- SECTION 2. Background
- SECTION 3. Allocation, Carryforward,
Use, and Reporting of Additional Bond Volume Cap under § 3021(a)
of the 2008 Housing Act
- 3.1 General Volume Cap under § 146 of the Code
- 3.2 2008 Housing Act Volume Cap
- 3.3 Allocation of 2008 Housing Act Volume Cap
- 3.4 Use and Carryforward of 2008 Housing Act Volume Cap
- 3.5 Refinancing of Qualified Subprime Loans under the 2008 Housing Act
- 3.6 Information Reporting and Carryforward Elections for Use of 2008 Housing Act Volume Cap
- SECTION 4. Use of 2008 Housing Act Volume Cap for Mortgage Credit Certificates
- SECTION 5. Information Reporting of Subprime Refinancing Loans
- SECTION 6. Exclusion of Military Basic Housing Allowances from Income for Certain Purposes Under § 142 and § 42
- SECTION 7. Temporary Authority for Federal Home Loan Banks to Guarantee Tax-Exempt Bonds
- SECTION 8. Effective Date
- SECTION 9. Effect on Other Documents
- SECTION 10. Paperwork Reduction Act
- SECTION 11. Drafting Information
- Notice 2008-80
- SECTION 1. Purpose.
- SECTION 2. Request for Comments.
- SECTION 3. Effective Date and Immediate Elective Reliance.
- SECTION 4. Drafting Information.
- SECTION 5. Form of Proposed Revenue Procedure.
- Form of Proposed Revenue Procedure
- Rev. Proc. 2009-XX
- SECTION 1. Purpose.
- SECTION 2. Background.
- SECTION 3. Summary of Changes.
- SECTION 4. Scope.
- SECTION 5. Making a Monthly Closing Election.
- SECTION 6. Monthly Closing of the Books.
- SECTION 7. Termination of Monthly Closing Election and Re-election after Termination.
- SECTION 8. Reporting Requirements.
- SECTION 9. Effective Date.
- SECTION 10. Effect on Other Documents.
- SECTION 11. Paperwork Reduction Act.
- SECTION 12. No Inferences on Law.
- Rev. Proc. 2008-56
- Part IV. Items of General Interest
- REG-140029-07
- REG-149404-07
- Announcement 2008-86
- Announcement 2008-87
- Announcement 2008-88
- Announcement 2008-89
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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