Found 48 Matching Items; Displaying 31 - 40.
Tax-exempt bonds
Information for issuers of tax credit & direct pay bonds.
General Information
Governments, Bond Professional
Published guidance for tribes
Links to guidance published by the Service regarding federal tax administration as it relates to tribal governments.
General Information
Indian Tribal Governments
Section 150 - Definitions and special rules, general rules, change in use of facilities
Definitions and Special Rules, General Rules, Change in Use of Facilities
General Information
Bond Professional
Tax Exempt and Government Entities interim guidance and directives
Tax Exempt and Governments Entities Division administrative guidance to their examiners regarding internal operations.
General Information
Governments
IRC Section 7701 - PLR
Definitions of the terms “person”; “partnership/partner”; “corporation”; etc.
General Information
Indian Tribal Governments
IRC Section 414 - PLR
Definitions and Special Rules for service for predecessor employer IRC Section 414(d)-Governmental Plans
General Information
Indian Tribal Governments
TEB Voluntary Closing Agreement Program
The IRS office of Tax Exempt Bonds provides a general overview on adminstrative procedures of the Voluntary Closing Agreement Program (TEB VCAP).
General Information
Bond Professional
Answers to common questions
The basics to help entities explore their federal tax responsibilities.
General Information
Governments
IRC Section 7871 - PLR
Indian Tribal Governments Treated as States for Certain Purposes
General Information
Indian Tribal Governments