Reference materials | Internal Revenue Service
 

Reference materials for tax-advantaged bonds, including tax-exempt, tax credit and direct pay bonds.

Publications

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Issue snapshots

  • Tax exempt bond issue snapshots
    Issue Snapshots are employee job aids that provide analysis and resources for a given technical tax issue. Visit snapshots for the latest postings.

Private letter rulings

  • Private letter ruling: Basic concepts
    Overview description of private letter rulings, including important distinctions between private letter rulings and closing agreements related to tax-advantaged bonds. Revenue Procedure 2021-1 provides formal guidance on the process for requesting private letter rulings.