IRS Plan to Alter Private Activity Rule

Barnett, Susanna Duff
July 2003
Bond Buyer;7/21/2003, Vol. 345 Issue 31681, p1
Trade Publication
Reports that the U.S. Internal Revenue Service (IRS) issued regulations on July 18, 2003 that will make it easier for bond issuers to correct violations of private-activity bond rules and retain the tax-exempt status of their bonds. Details of three changes to the remediation regulations by the IRS; Response of representatives of the National Association of Bond Lawyers and the American Bar Association's tax-exempt financing committee to proposed changes; Factors that created the necessity for modification in the remediation regulations.


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