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TREAS/IRS RIN: 1545-BL75 Publication ID: Fall 2013 
Title: ●Treatment of Partnerships for Tax-Exempt Bonds 
Abstract: This NPRM contains proposed regulations that provide guidance on the treatment of partnerships for purposes of the private activity bond restrictions for tax-exempt bonds under sections 141 and 145 of the Internal Revenue Code. The proposed rules also address the measurement of private business use of facilities financed with tax-exempt bonds by nongovernmental partners. These rules affect State and local governments that issue tax-exempt bonds. This document also provides notice of a public hearing on these proposed regulations. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.141-1; 26 CFR 1.141-3; 26 CFR 1.141-15 
Legal Authority: 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2014   
Additional Information: REG-131719-13 Drafting attorney: Zoran Stojanovic (202) 622-4437
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State, Tribal 
Small Entities Affected: Governmental Jurisdictions  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Split from 1545-BC07, Related to 1545-BB23, Related to 1545-BH48 
Agency Contact:
Zoran Stojanovic
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4013,
Washington, DC 20224
Phone:202 622-3721
Fax:202 622-4437
Email: zoran.stojanovic@irscounsel.treas.gov

 
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