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TREAS/IRS RIN: 1545-BJ80 Publication ID: Spring 2011 
Title: Guidance on Build America Bonds 
Abstract: The proposed regulations provide comprehensive guidance on numerous interpretive issues raised in section 54AA with respect to build America bonds and other tax credit bonds issued as direct pay bonds under section 6431. 
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: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 54AA    26 USC 6431    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2011    
Additional Information: REG-132652-10 Drafting attorney: Vicky Tsilas (202) 622-4096 Reviewing attorney: Timothy L. Jones (202) 622-3980 Treasury attorney: John Cross (202) 622-1322 CC: FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Federal, Local, State, Tribal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Vicky Tsilas
General Attorney (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4013,
Washington, DC 20224
Phone:202 622-3980
Fax:202 317-4447
Email: vicky.tsilas@irscounsel.treas.gov