|
|
|
TEB Tax Kit |
|
Information Returns / Election Forms and Instructions
In accordance with the notice requirements of IRC section 149(e), issuers of tax-exempt bonds are required to file information returns after a bond issuance. In addition, bond issuers may be required to file returns and elections to comply with the arbitrage and rebate provisions and volume cap limitations. Forms used to authorize representation of issuers in matters before the Service are also ...
Internal Revenue Manual (IRM) Materials relating to Tax Exempt Bonds
The IRM contains the policies, procedural instructions and guidelines used by the Internal Revenue Service. The provided materials relate specifically to tax-exempt bonds.
Treasury Regulations
Issued guidance regarding the Service's position with respect to how the Internal Revenue Code is to be interpreted. The provided materials relate specifically to tax-exempt bonds.
Court Cases
Issued guidance rendered by the U.S. Tax Court and other federal and state courts. The provided materials relate specifically to tax-exempt bonds.
Revenue Procedures
Issued guidance regarding matters of procedural importance with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.
|
Notices
Issued guidance regarding proposed procedural changes. Notices also request public comment with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.
Announcements
Issued guidance regarding changes in the administration of the tax laws (such as the publication of a new form or the implementation of temporary programs). The provided materials relate specifically to tax-exempt bonds
News Releases
Issued guidance regarding the creation of new programs and/or release of new publications. The provided materials relate specifically to tax-exempt bonds.
|
|
|
|
