The Internal Revenue Service promulgated final Issue Price Regulations under Section 148 of the Internal Revenue Code of 1986, as amended, that were published in the Federal Register on December 9, 2016. The new regulations...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
11/4/2015
/ 501(c)(3) ,
Accounting ,
Aggregation Rules ,
Bond Financing ,
Borrowers ,
Cost Allocation ,
Final Rules ,
Government Entities ,
IRS ,
Mixed-Use Zoning ,
Public Private Partnerships (P3s) ,
Remedial Actions ,
Tax-Exempt Bonds