IRS: Umbrella Structure Allows Nonprofit to Use Tax-Exempts

Duff, Susanna
January 2003
Bond Buyer;1/28/2003, Vol. 343 Issue 31561, p5
Trade Publication
Reports on the scheduled release of a private-letter ruling by the Internal Revenue Service related to student housing bonds in the U.S. Highlights of the ruling and the date on which it is expected to be released formally; Members included in the management board; Unique features of the structure proposed in the ruling.


Related Articles

  • Local Development Corporation Qualifies as Issuer for County. Schroeder, Peter // Bond Buyer;9/10/2009, Vol. 369 Issue 33181, p5 

    The article discusses the private-letter ruling issued by the U.S. Internal Revenue Service (IRS) determining that a nonprofit local development corporation qualifies as bond issuer on behalf of the county that created it. It notes that any bonds being issued by an entity must be payable from...

  • IRS: Change in PAB-Financed Project Location Okay. Jagoda, Naomi // Bond Buyer;7/29/2014, Vol. 1 Issue 34151, p1 

    The article reports on a private-letter ruling by the U.S. Internal Revenue Service's (IRS) which gives approval to use bond proceeds to construct a university athletic facility at a location not mentioned in a public notice. It mentions that the ruling was signed by IRS' chief of the tax-exempt...

  • Non-natural Person Rule Doesn't Apply To Trust-Owned Annuities. Chandler, Darlene // National Underwriter / Life & Health Financial Services;4/12/99, Vol. 103 Issue 15, p29 

    Reports on a private letter ruling issued by the United States Internal Revenue Service on whether the non-natural person rule applies to annuities owned by a trust. Owner and beneficiary of contract after the decedent's death; Conclusion on the trust's ownership interest in the annuities; What...

  • Taxation of Compensation and Benefits. Cvach, Gary Q. // Corporate Business Taxation Monthly;May2000, Vol. 1 Issue 8, p29 

    Provides information on the private letter ruling released by the U.S. Internal Revenue Service that discussed the deduction rules for stock appreciation rights. Importance of the ruling; Provisions under the Taxation Code Section 404; Effect of the private letter ruling on social security tax...

  • Special I.R.S. Announcement. Rollin, Arthur S. // American Bar Association Journal;Jun75, Vol. 61 Issue 6, p764 

    Reports on the access to the U.S. Internal Revenue Service index to unpublished letter rulings. Freedom of Information Act exemptions.

  • IRS ruling allow power agency bonds to remain tax-exempt even after sale. Resnick, Amy B. // Bond Buyer;11/18/98, Vol. 326 Issue 30523, p5 

    Focuses on a private-letter ruling from the Internal Revenue Service that will enable municipal utility bonds to retain their tax-exempt status even after they are sold. Expectations on increase of issuance of bonds for prepayments for the purchase of power or natural gas; Nature of private...

  • PLR Guidance.  // Practical Accountant;Oct2000, Vol. 33 Issue 10, p16 

    Focuses on United States Internal Revenue Service's issuance of several letter rulings.

  • Not So Private: IRS letters cited as law. Middleton, Martha // American Bar Association Journal;Nov83, Vol. 69 Issue 11, p1614 

    Focuses on the private letter rulings program of the U.S. Internal Revenue Service. Advantages of the private ruling as compared with a published ruling; Benefits of the private ruling to a taxpayer.

  • Part III. Administrative, Procedural, and Miscellaneous.  // Internal Revenue Bulletin;10/24/2016, Vol. 2016 Issue 43, p522 

    The article presents administrative, procedural and miscellaneous information on the workings of the revenue procedure supplements Rev. Proc. 2016-50, including Internal Revenue Code (Code).


Read the Article


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

Try another library?
Sign out of this library

Other Topics