Colorado Agency Appeals IRS Stance on Zero-Coupon Issues
- Hounded by IRS, Colorado Issuer Talks Possible Settlement. Albanese, Elizabeth // Bond Buyer;06/07/2001, Vol. 336 Issue 31155, p3
Reports the settlement between the Colorado Health Facilities Authority (CFHA) and the United States Internal Revenue Service (IRS) on bonds with preliminary determination of taxability. Allegations of the IRS; Marketer of the bond deal; Impact of the Balanced Budget Act of 1997.
- 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...
- IRS Auditing Bonds from Colorado, Pennsylvania Issuers. Jagoda, Naomi // Bondbuyer.com;9/22/2014, p27
The article presents the testimony of two bond issuers in Colorado and Pennsylvania that the U.S. Internal Revenue Service (IRS) is auditing the Colorado Health Facilities Authority revenue bonds issued in 2007 and single-family mortgage revenue bonds issued by the Pennsylvania Housing Finance...
- Colo. Issuer Gets Preliminary Notice of Bonds' Taxable Status. Albanese, Elizabeth // Bond Buyer;04/25/2001, Vol. 336 Issue 31125, p5
Reports that the United States Internal Revenue Service has sent a preliminary notice of taxability to the Colorado Health Facilities Authority stating the agency's 1991 issue of zero-coupon revenue bonds that financed a Colorado Spring nursing home is taxable. Case background; Authority's...
- Stocks/debt loss allocations. // Practical Accountant;Mar99, Vol. 32 Issue 3, p12
Focuses on tax regulations from United States Internal Revenue Service (IRS) affecting the allocation of loss recognized on the disposition of stock assets.
- Mark-to-market regs released. // Practical Accountant;Feb94, Vol. 27 Issue 2, p14
Reports that the US Internal Revenue Service has issued guidelines on the regulation of securities. Effectivity of guidelines.
- IRS releases advice on allocating expenditures for arbitrage purposes. Resnick, Amy B. // Bond Buyer;10/21/98, Vol. 326 Issue 30504, p5
Reports on the United States Internal Revenue Service's release of a technical advice memorandum that shows issuers how it expects them to allocate expenditures from bond proceeds and account for them for arbitrage purposes. Types of deals for which the memorandum is applicable; Terms of the...
- IRS Plans to Notify Issuers of Settlement. Resnick, Amy B. // Bond Buyer;03/24/2000, Vol. 331 Issue 30856, p36
Reports on the United States Internal Revenue Service's (IRS) plan to write to all issuers whose bonds are included in any global yield-burning settlement to inform them of the resolution of taxability questions. Audit investigation launched by the IRS into the yield burning that allegedly...
- FINANCIAL TRANSACTIONS. May, Gregory; Kennard, Alan L.; Stevens, Matthew A. // Tax Lawyer;Jun2002, Vol. 55 Issue 4, p1189
Focuses on developments on taxation of financial transactions in the U.S. Scope of the regulations issued by the Internal Revenue Service dealing with qualified reopenings of debt securities; Applicability of rules on the capitalization interest expense and carrying costs for straddles; Cases...