The Rules They Are A-Changin’: CMS Proposes a Significant Change to the 60-Day Repayment Rule
The United States Court of Appeals for the District of Columbia (“Court”) addressed in a November 13th decision a challenge to a United States Environmental Protection Agency (“EPA”) decision regarding a Comprehensive...more
On October 26, 2015, the Internal Revenue Service released final allocation and accounting regulations (the Final Regulations) under Section 141 of the Internal Revenue Code of 1986, as amended (the Code) related to...more
Good things come to those who wait. The tax-exempt bond industry has waited 18 years for a missing reserved section of the private activity bond regulations, the allocation and accounting regulations, Treas. Reg. Section...more
On October 27, 2015 the U.S. Treasury Department and Internal Revenue Service published final regulations concerning the treatment of “mixed-use” projects financed with tax-exempt bonds. These new regulations have significant...more