Tax Exempt Financing Under the Tax Reform Act |
Contents
Basic Rules for Understanding the TaxExempt Bond | 21 |
TaxExempt Industrial Development Bonds | 33 |
TaxExempt Exempt Activity Industrial | 40 |
Copyright | |
3 other sections not shown
Common terms and phrases
accruing advance refunding allocable alternative minimum tax apply arbitrage August 15 bond proceeds bond-financed bonds issued Code Section Conference Report indicates costs of issuance counsel current law current refundings debt service December 31 disallowance Effective Date exceed exempt activity exempt small issue face amount facilities financed fees financed facilities governmental bonds governmental unit hazardous waste housing cooperative IDBS industrial development bonds issuance costs issued after August issued prior issuer ities median gross income ment mortgage subsidy bond organization payments percent portion Practising Law Institute present law prior law private activity bonds provides public approval purposes qualified mortgage bonds Qualified Redevelopment Bonds qualified residential rental real property rebate requirement refunding bonds residential rental project respect restrictions security interest test September 26 special assessment tax student loan bonds tax preference Tax Reform Act tax-exempt bonds tax-exempt financing tax-exempt obligations taxable taxpayer temporary period tenant trade or business Transition Rules volume cap