On December 4, the Internal Revenue Service released two new "Issue Snapshots" regarding Private Business Use. The Issue Snapshots summarize the rules for determining whether federal government use and management contracts related to bond-financed facilities cause Private Business use.
While the IRS says Issue Snapshots are not "official pronouncements of law or directives," they do provide an overview of the analysis and resources related to the particular issue discussed for IRS employees. Additionally, they include audit tips. The hyperlinks to the new Issue Snapshots are provided below.