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TREAS/IRS | RIN: 1545-BL75 | Publication ID: Spring 2014 |
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: Previously 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 |
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Timetable:
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Additional Information: REG-131719-13 Drafting attorney: Zoran Stojanovic (202) 317-4564 Reviewing attorney: Johanna Som De Cerff (202) 317-4567 Treasury attorney: Vicky Tsilas (202) 622-1190 CC:FIP | |
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 3547, Washington, DC 20224 Phone:202 317-6980 Fax:855 574-9027 Email: zoran.stojanovic@irscounsel.treas.gov |