Private letter rulings

Guidance regarding federal tax administration as it relates to tribal governments.
General Information
Indian Tribal Governments

Governmental information letter

Need a letter stating that you are tax-exempt as a government organization? Find out how to get a "government affirmation letter" from the Service.
General Information
Governments

TEB Private Letter Ruling: Some Basic Concepts

The IRS office of Tax Exempt Bonds (TEB) provides an overview description of Private Letter Rulings.
General Information
Bond Professional

Private letter rulings, technical advice memoranda and field service advice memoranda involving tax-exempt bond issues

Copies of recently released redacted private letter rulings, technical advice and field service advice memoranda from the Office of Associate Chief Counsel (TE/GE).
General Information
Bond Professional

Section 103 - Interest on state and local bonds, political subdivision

Interest on State and Local Bonds, Political Subdivision
General Information
Bond Professional

Appeals process

Information about IRS Appeals Office and procedure for requesting review by the Office of Appeals of an adverse determination made by FSLG after an examination.
General Information
Governments

Section 145 - Qualified 501(c)(3) bonds

Qualified 501(c)(3) Bonds
General Information
Bond Professional

Section 147 - Public approval requirements and reasonable economic life

Public Approval Requirement
General Information
Bond Professional

Recent updates concerning 8038-CP processing, including e-file

Interactive Form 8038-CP and important processing changes.
General Information
Bond Professional

Information return penalties

An information return penalty may apply if you don't file information returns or provide payee statements on time. We mail you Notice 972CG if you owe a penalty and charge monthly interest until you pay the amount in full.
General Information
Governments