Colo. Issuer Gets Preliminary Notice of Bonds' Taxable Status
- IRS Audit of Colo. Deal Explained. Albanese, Elizabeth; Kinnander, Ola // Bond Buyer;05/02/2001, Vol. 336 Issue 31130, p1
Reports on the United States Internal Revenue Service's (IRS) decision to reopen its audit into the 1991 sale of zero-coupon revenue bonds by the Colorado Health Facilities Authority for a nursing home project. Reasons why the IRS believed that the deal was tainted; Opposition of the CHFA...
- Colorado Agency Appeals IRS Stance on Zero-Coupon Issues. Kinnander, Ola // Bond Buyer;2/12/2002, Vol. 339 Issue 31323, p1
Reports on a petition filed by the Colorado Health Facilities Authority (CHFA) to the U.S. Internal Revenue Service's Office of Appeals regarding the violation of tax laws by zero-coupon bonds issued by CHFA. Year when the bonds were issued; Event that prompted the CHFA to file the petition.
- As I see it. Schaaf, Peter VanDer // Grand Rapids Business Journal;05/10/99, Vol. 17 Issue 19, p30
Comments on the unpredictability and unstable nature of tax-free municipal bonds in Michigan. Calculation of the tax-equivalent yields of the bonds; Ability of municipal bonds to accommodate nearly every level of risk.
- If your munis are across state lines. Farber, Lawrence // Medical Economics;6/3/2005, Vol. 82 Issue 11, p65
Replies to an inquiry on whether out-of-state issues added to a municipal bond portfolio are exempted from state taxes. American states that exempt interest income from issues originating outside their borders.
- A Surprise Tax on the Discount Bin. Fine, Jacob // Financial Planning;Oct2003, Vol. 33 Issue 10, p32
Assesses the impact of the increased interest rates and taxation on municipal bond in the U.S. Condition by which bond is taxed as capital gain; Expectation of investors over tax-exempt bond; Reason for the preference of investors for bonds at discounts.
- EXAMINING THE IMPACTS OF THE 1986 TAX REFORM ACT ON THE MUNICIPAL SECURITIES MARKET. Petersen, John E. // National Tax Journal;Sep87, Vol. 40 Issue 3, p393
This article discusses the impact of the Tax Reform Act of 1986 on the municipal securities market in the U.S. By the time the Tax Reform Act was signed into law, most of the major effects had already been anticipated by the tax-exempt bond market. The market, which relies so heavily and visibly...
- IRS Extends TEB Mediation Program For Audited Issuers Through July 2007. McConnell, Alison L. // Bond Buyer;7/11/2006, Vol. 357 Issue 34220, p4
The article reports that the U.S. Internal Revenue Service has renewed the Tax-Exempt Bond Mediation Pilot Program for another year. It can be used by issuers of tax-exempt bonds, who are under examination by the agency's tax-exempt bond office, to request intervention from a trained mediator...
- Utah School District Case May Be First in IRS Mediation Process. Kinnander, Ola // Bond Buyer;10/20/2000, Vol. 334 Issue 31000, p1
Reports that the Utah School District Finance Cooperative has requested that its case, involving a 1998 bond issue, be brought to Internal Revenue Service mediation process. Decision of the IRS to declare the 1988 bond issue as taxable; Reorganization of the IRS in 1998.
- To Tax or Not to Tax: Lessons from the Build America Bond Program about Optimal Federal Tax Policy for Municipal Bonds. Gamkhar, Shama; Zou, Beibei // Municipal Finance Journal;Fall2014, Vol. 35 Issue 3, p1
This paper seeks to explore what we can learn from the experience of the Build America Bond program about optimal federal tax policy for municipal bonds. It examines the effect of repealing the tax-exempt status of municipal bonds on their yields by comparing tax-exempt bonds issued by state and...