The freely available Adobe Acrobat Reader software is required to view, print, and search the rulings and memoranda listed below. Claims: TAM 2014-04 (01/23/2015) PDF This technical advice memorandum responds to a request from Tax Exempt Bonds to define the period within which issuers of qualified bonds issued under Internal Revenue Code section 54AA(g) may request a payment of the refundable credit determined under section 6431(a).
