TITLE

IRS Throws The Book at TEFRA Pools

AUTHOR(S)
Duff, Susanna
PUB. DATE
December 2002
SOURCE
Bond Buyer;12/23/2002, Vol. 342 Issue 31538, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Reports on the issuance of adverse determination letters by the U.S. Internal Revenue Service (IRS) on possible declaration of pool bond issues using a telephone book, Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) structure. List of the companies to whom the letters have been issued; Overview of investigations undertaken by the IRS prior to the issue; Findings of the IRS investigation.
ACCESSION #
8909493

 

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