IRS Logo
Print - Click this link to Print this page

Section 146 - CarryForward of Allocation of Volume Cap

The freely available Adobe Acrobat Reader software is required to view, print, and search the rulings and memoranda listed below.


PLR 201103038 (1/21/11)
This is in response to a request for an extension of time under § 301.9100-1 of the Procedure and Administration Regulations to file amended Forms 8328 (Carryforward Election of Unused Private Activity Bond Volume Cap) for Agency to make carryforward elections under § 146(f) of the Internal Revenue Code (the Code).

PLR200422046 (02/18/2004)
This is in response to your request for an extension of time under section 301.9100-1 of the Procedure and Administration Regulations to file Form 8328 (Carry Forward Election of Unused Private Activity Bond Volume Cap) for the Authority to make a carry forward election under section 146(f) of the Internal Revenue Code with respect to $a in unused private activity bond volume cap from 2002.

PLR200406028 (02/06/2004)
This is in response to your request for an extension of time under section 301.9100-1 of the Procedure and Administration Regulations to file Form 8328 (Carry Forward Election of Unused Private Activity Bond Volume Cap) for the Authority to make a carry forward election under section 146(f) of the Internal Revenue Code with respect to $a in unused private activity bond volume cap from 2002.

PLR200345004 (08/01/2003)
This is in request to a ruling request submitted by the Issuer for an extension of time pursuant to section 301.9100-3 of the Procedure and Administrative Regulations to file Form 8328, Carryforward Election of Unused Private Activity Bond Volume Cap, to make a carryforward election under section 146(f) of the Internal Revenue Code of $a in unused Year 1 private activity bond volume cap.

PLR200339011 (06/12/2003)
This is in response to your request for an extension of time under section 301.9100-1 of the Procedure and Administration Regulations to file Form 8328 (Carryforward Election of Unused Private Activity Bond Volume Cap) for the Authority to make a carryforward election under section 146 of the Internal Revenue Code with respect to x in unused volume cap for year 2002.

PLR200314005 (12/10/2002)
This letter is in response to your request for a ruling on behalf of the Authority that the authority is an instrumentality of one or more political subdivisions of the State for purposes of sections 103 and 141 of the Code.

PLR200248004
This is in response to your request for an extension of time under section 301.9100-1 of the Procedure and administrative Regulations to File Form 8328 (Carryforward Election of Unused Private Activity Bond Volume Cap) to make a carryforward election under section 146(f) of the Internal Revenue Code with respect to $a of Authority’s unused Year 1 volume cap.

PLR200248003
This is in response to your request for an extension of time under section 301.9100-1 of the Procedure and administrative Regulations to File Form 8328 (Carryforward Election of Unused Private Activity Bond Volume Cap) to make a carryforward election under section 146(f) of the Internal Revenue Code with respect to $a of Authority’s unused Year 1 volume cap.

PLR200232002 (04/03/2002)
This letter is in response to a request submitted by Authority 1 to void the Form 8328 filed by Authority 1 on Date 2 and grant an extension of time pursuant to section 301.9100 of the Procedure and Administration Regulations to file Form 8328 Carryforward Election of Unused Private Activity Bond Volume Cap to make a carryforward election under section 146(f) of the Internal Revenue Code for $c in unused Year volume cap.

PLR200212022
This is in response to a request submitted by Authority 1 and Authority 2 to void the Form 8328 filed by Authority 1 on Date 2 and to grant Authority 2 an extension of time pursuant to §301.9100 of the Procedure and Administration Regulations to file Form 8328 in order to make a carryforward election under §146(f) of the Internal Revenue Code (the "Code") of $a in unused private activity volume cap.

PLR200211026
This is in response to a request submitted by State for an extension of time under §301.9100-1 of the Procedure and Administrative Regulations to file Form 8328 (Carryforward Election of Unused Private Activity Bond Volume Cap) to make a carryforward election under §146(f) of the Internal Revenue Code with respect to $a of State's unused Year 1 volume cap.

PLR200208014
This is in response to a request submitted by the Administration for an extension of time under §301.9100-1 of the Procedure and Administrative Regulations to file a Form 8328 to make a carryforward election under §146(f) of the Internal Revenue Code and for a ruling that the Authority may assume the Administration's carryforward allocation of the state private activity bond volume cap as the administration's successor entity.

PLR200147014
This is in response to a request submitted by State for an extension of time under §301.9100-1 of the Procedure and Administrative Regulations to file an amended Form 8328 (Carryforward Election of Unused Private Activity Bond Volume Cap) in order to make a carryforward election under §146(f) of the Internal Revenue Code.

PLR200135018
This is in response to your request on behalf of the Issuer for an extension of time under §301.9100-1 of the Procedure and Administrative Regulations to file Form 8328 (Carryforward Election of Unused Private Activity Bond Volume Cap) to make a carryforward election under §146(f) of the Internal Revenue Code (the "Code").

PLR200123025
This is in response to a request submitted by you on behalf of the Authority for an extension of time under §301.9100-1 of the Procedure and Administrative Regulations to file Form 8328 in order to make a carryforward election under §146(f) of the Internal Revenue Code.

PLR200128002
This is in response to a request submitted by the Authority for an extension of time under §301.9100-1 of the Procedure and Administrative Regulations to file Form 8328 in order to make a carryforward election under §146(f) of the Internal Revenue Code.

PLR200103058
This is in response to your request on behalf of the Authority for an extension of time under §301.9100-1 of the Procedure and Administration Regulations to file Form 8328 in order to make a carryforward election under §146(f) of the Internal Revenue Code ("the Code").

PLR200040026
This is in response to a request submitted by County for an extension of time under §301.9100-1 of the Procedure and Administration Regulations to file Form 8328 in order to make a carryforward election under §146(f) of the Internal Revenue Code.

PLR200013037
This is in response to a request submitted on behalf of the Authority by its authorized representative for an extension of time under § 301.9100-3 of the Procedure and Administation Regulations to file a carryforward election under § 146(f) of the Internal Revenue Code.

Page Last Reviewed or Updated: 07-Apr-2014