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Internal Revenue Service › Build America Investment Initiative

The United States Internal Revenue Service is a bureau of the United States Department of the Treasury. The IRS is charged with collecting revenue and enforcing the Internal Revenue Code.  
Sherman & Howard L.L.C.

New IRS Revenue Procedure Expands the Range of Remedial Measures for Nonqualified Uses

Sherman & Howard L.L.C. on

On April 11, 2018, the Internal Revenue Service published Revenue Procedure 2018-26 ("Rev. Proc. 2018-26") which sets forth new remedial measures that issuers may utilize to preserve the tax-exempt or tax-advantaged status of...more

McGuireWoods LLP

Tax Policy Update

McGuireWoods LLP on

The number of working days (in theory) that Congress has left to negotiate and pass a continuing resolution (CR) that would keep the government from shutting down on Oct. 1. Here’s hoping that the Pope’s visit to the Capitol...more

Mintz - Public Finance Viewpoints

Off-Key BABs: IRS Hits Wrong Note in Reissuance Analysis

Mintz - Public Finance Viewpoints on

The IRS recently published a December 9, 2014 Chief Counsel Advice Memorandum to the effect that the defeasance of taxable Build America Bonds (BABs) causes a tax reissuance of the bonds, with the consequence that the...more

Ballard Spahr LLP

Draw down bonds and date of issuance: questions remain with IRS guidance

Ballard Spahr LLP on

For many years multifamily housing apartment projects could be financed with tax-exempt drawn-down bonds and loans with all of the bonds issued pursuant to a draw-down loan being treated as part of a single issue. The date of...more

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