Private Letter Rulings, Technical Advice Memoranda and Field Service Advice Memoranda involving Tax Exempt Bond Issues
Private Letter Rulings ("PLRs"), Technical Advice Memoranda ("TAMs") and Field Service Advice Memoranda ("FSAs") are taxpayer-specific rulings furnished by the IRS National Office in response to requests made by taxpayers and/or Service officials.
It is important to note that, pursuant to 26 USC 6110(k)(3), such items cannot be used or cited as precedent.
Interest on State and Local Bonds, Political Subdivision
Private Business Use Tests, Government Use, Management Contracts
Assisted Living Facilities, Exempt Facility Bond Defined, Local Furnishing of Electrical Enery or Gas, Qualified Residential Rental Project, Solid Waste Disposal Facility
Qualified Mortgage Revenue Bonds, Residence Requirements, Average Area Purchase Price
Small Issue Bond Defined, $10,000,000 Limit, Manufacturing Facility
Qualified 501(c)(3) Bonds
Carryforward of Allocation of Volume Cap
Public Approval Requirement
Arbitrage, Reasonable Expectations - Artifice or Device, Investment Property, Required Rebate to the U.S., Small Government Unit Exception, Penalty in Lieu of Rebate
Advance Refundings, Bonds Must be Registered to be Tax Exempt, Exceptions, Federally Guaranteed Bond Not Exempt
Definitions and Special Rules, General Rules, Change in Use of Facilities
Promoting Abusive Tax Shelters
Indian Tribal Governments Treated as States for Certain Purposes