IRS Private-Letter Ruling Gives Issuers More Investment Flexibility

Kinnander, Ola
April 2001
Bond Buyer;04/10/2001, Vol. 336 Issue 31115, p4
Trade Publication
Reports that the United States Internal Revenue Service has issued a private-letter ruling that sheds light on two bond issues. Flexibility in investing bond proceeds; Uses of statutory revenues.


Related Articles

  • IRS Proceeds With Enforcement in Colorado Authority Zero-Coupon Case. Kinnader, Ola // Bond Buyer;12/31/2001, Vol. 338 Issue 31294, p36 

    Reports that the U.S. Internal Revenue Service (IRS) has concluded that its bond enforcement group has the right to audit zero-coupon bonds issued by the Colorado Health Facilities Authority. Impact of the IRS decision on issuers of the bonds; IRS scrutiny of several bond issuers in the country...

  • IRS Auditing Up to 15 Housing Issues, With More to Come. Kinnander, Ola // Bond Buyer;3/15/2002, Vol. 339 Issue 31345, p5 

    Reports on the effort of U.S. Internal Revenue Service to audit between ten to 15 single family housing bond. Examination of dozens of solid-waste facility bond; Details of things to consider during the examination; Problems in multifamily housing bonds.

  • Auditing a Telephone Book. Kinnander, Ola // Bond Buyer;8/26/2002, Vol. 341 Issue 31457, p1 

    Reports move of the Internal Revenue Service (IRS) to audit bond issues that utilized the telephone book Tefra structure in the U.S. Concerns of the IRS on the legitimacy of the bond issues; Disclosure on the names of the bond issuers; Susceptibility of the deal to violate the arbitrage...

  • Health Care Buyers Shouldn't Ignore Taxation Risks, Merrill Analyst Says. Carpenter, Sheri // Bond Buyer;05/17/2000, Vol. 332 Issue 30893, p47 

    Reports that the risk of taxation has to be added to the list of concerns investors should evaluate when buying health care bonds. United States Internal Revenue Service's auditing of a bond sale by Ascension Health; Size of the deal.

  • Toledo Agency's $3.5M for Manufacturer May Be Taxable. Schroeder, Peter // Bond Buyer;10/5/2010, Vol. 374 Issue 33394, p1 

    The article reports that the Internal Revenue Service informs the Toledo-Lucas County Port Authority that its revenue bonds in 2005 to finance a manufacturing facility could be taxable in Washington.

  • Montana Housing Board's $40.5M Under Audit. Hume, Lynn // Bond Buyer;11/30/2010, Vol. 374 Issue 33424, p5 

    The article reports on the move of the U.S. Internal Revenue Services (IRS) to inspect the single-family housing bonds issued by the Montana Board of Housing.

  • Colorado Springs' $117M of 2004 Utility Refunding Bonds Audited. Hume, Lynn // Bond Buyer;12/14/2010, Vol. 374 Issue 33432, p5 

    The article reports on the move of the U.S. Internal Revenue Service (IRS) to audit the 117.45 million dollars worth of variable-rate demand utilities system subordinate-lien refunding revenue bonds in 2004 in Colorado Springs, Colorado.

  • IRS Issues VCAP Procedures for BARs and Other Direct-Pay Bonds. TEMPLE-WEST, PATRICK // Bond Buyer;8/15/2011, Vol. 377 Issue 33565, p5 

    No abstract available.

  • IRS: Colleges Are Rarely Audited, But Take Care With Tax-Exempts. Kinnander, Ola // Bond Buyer;12/12/2000, Vol. 334 Issue 31035, p1 

    Reports on the United States Internal Revenue Service's scrutiny of debt issues. Legitimacy of the issuer's 501(c)(3) status; Tax law problems with tax-exempt college and university bonds.

  • IRS: Housing Issuer Must Include Guarantee Fees in Bond Yields. Duff, Susanna // Bond Buyer;4/16/2003, Vol. 344 Issue 31616, p5 

    Reports that housing bond issuers must include guarantee fees in bond yields in the United States. Contents of a memorandum released by the United States Internal Revenue Service.


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics