IRS Calls Louisiana Pool Deal Taxable; LCDA Requests Appeal
- Settling Up With the IRS. Barnett, Susanna Duff // Bond Buyer;11/5/2004, Vol. 350 Issue 32005, p1
Reports on a settlement proposed by the Orange County Health Facilities Authority and the Capital Projects Finance Authority with the Internal Revenue Service (IRS) to protect the tax-exempt status of pooled health care facility bonds that were accused of violating the arbitrage rules of the tax...
- Advance Refunding: A Practitioner's Perspective. Ziese, Charles H.; Taylor, Roger K. // Financial Management (1972);Summer77, Vol. 6 Issue 2, p73
This article discusses the proposed arbitrage bond regulations published by the Internal Revenue Service in the U.S. on October 29, 1976. The preamble to the regulations stated that the main purpose of the rules was to eliminate arbitrage as an inducement to refund. Arbitrage resulted from the...
- Arizona Authority Settles With IRS in George K. Baum, CDC Case. Newman, Emily // Bond Buyer;1/5/2005, Vol. 351 Issue 32043, p28
The article reports that the Arizona Health Facilities Authority has reached a settlement with the Internal Revenue Service (IRS) to protect the tax-exempt status of a $128 million pooled variable-rate bond deal that was alleged to have violated the arbitrage rules of the tax code due to bid...
- Proposed Rules: DEPARTMENT OF THE TREASURY. // Federal Register (National Archives & Records Service, Office of;9/16/2013, Vol. 78 Issue 179, p56841
The article presents notices of proposed rulemaking (NPRM) issued by the U.S. Internal Revenue Service (IRS) of the Department of the Treasury. One notice contains proposed regulations that offer guidance on the recovery of overpayments of arbitrage rebate on tax-exempt bonds and other...
- Private-Letter Reading. Barnett, Susanna Duff // Bond Buyer;10/19/2004, Vol. 350 Issue 31992, p1
Reports that the U.S. Internal Revenue Service has determined that a local government can finance a conservation easement with tax-exempt bonds. Acquisition of property rights to land with tax-exempt bonds for the fair market value.
- IRS Rules $48M of Fargo Bonds Taxable . Ferris, Craig T. // Bond Buyer;12/5/2005, Vol. 354 Issue 32271, p1
The article presents information on the ruling of the U.S. Internal Revenue Service (IRS), which states that $47.8 million of advance refunding bonds issued in 1997 by Fargo, North Dakota, are taxable because the deal used an abusive yield-burning strategy. The IRS has determined that the bonds...
- IRS Checks On Arbitrage Calculation. Kinnander, Ola // Bond Buyer;11/08/2000, Vol. 334 Issue 31013, p1
Reports that the United States Internal Revenue Service plans to broaden its examination of bond issuers' calculation of the arbitrage rebate they owe the government. Stringent regulation of issuers of private-activity bonds; Analysis of bond transactions for rebate purposes.
- IRS Pursues Zero-Coupon Bondholders. Kinnander, Ola // Bond Buyer;10/22/2001, Vol. 338 Issue 31248, p1
Discusses U.S. Internal Revenue Service's (IRS) efforts to restrain zero-coupon bond issues that it thinks violate arbitrage rules by working with bond holders and issuers to call back the debt. Difficulties in getting the debt off the bond market; Hopes of IRS to get the debt off the market;...
- Tax Enforcement: IRS to Launch New Survey of Issuers' Rebate Compliance. Kinnander, Ola // Bond Buyer;12/06/2001, Vol. 338 Issue 31279, p5
Focuses on the launch of a survey by the U.S. Internal Revenue Service regarding arbitrage rebate obligation compliance by bond issuers. Focus of the rebate compliance survey; States whose issuers were included in the survey; Issuers who have failed to compute their rebate correctly.