Raising Some Eyebrows

Barnett, Susanna Duff
June 2004
Bond Buyer;6/17/2004, Vol. 348 Issue 31907, p1
Trade Publication
Reports that the U.S. Internal Revenue Service's (IRS) office of chief counsel has used the agency's anti-abuse rules to determine series of refunding bonds. Release of the technical advise memorandum (TAM); Criticism of the bond attorneys on the use of anti-abuse rules by the IRS; Purpose of TAM.


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