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Update on Guidance from the Internal Revenue Service  Tax Law Update


Author:  Linda B. Schakel.


Source: Volume 25, Number 02, Summer 2005 , pp.47-53(7)




Municipal Finance Journal

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Abstract: 

Over the past several years, the Internal Revenue Service (IRS) and U.S. Treasury Department (Treasury) have put forward a business plan of priority guidance that they expect to release over the upcoming plan year (now July 1, 2004, through June 30, 2005). This article summarizes some of the guidance released during the 2003–2004 plan year and discusses the projects listed for the 2004–2005 plan year.

Keywords: Tax-Exempt Interest On Municipal Bonds: Circular 230; Qualified Zone Academy Bonds; Remedial Actions For Governmental, Qualified 501(C)(3), And Exempt Facility Bonds; Solid Waste Disposal Facilities

Affiliations:  1: Ballard Spahr Andrews & Ingersoll, LLP.

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