The issuing authority of private activity bonds file Form 8328 to elect to carry forward its unused volume cap for one or more carryforward purposes. States use this form to carry forward the unused volume cap under Internal Revenue Code section 142(k). Current revision Form 8328 PDF Recent developments None at this time Other items you may find useful All Form 8328 revisions Notice 2008-31, Voluntary Closing Agreement Program For Tax-Exempt Bonds and Tax Credit Bonds Publication 4078, Tax-Exempt Private Activity Bonds Compliance Guide PDF Other current products Related items About Form 8038, Information Return for Tax-Exempt Private Activity Bond Issues
