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TEB Published Guidance

2010-2011 Priority Guidance Plan
The IRS announced the release of the 2010 - 2011 Priority Guidance Plan. Click here to see items of interest to the tax-exempt bond community.

2009-2010 Priority Guidance Plan
The IRS announced the release of the 2009 – 2010 Priority Guidance Plan. Click here to see items of interest to the tax-exempt bond community.

Internal Revenue Manual (IRM) Materials relating to Tax Exempt Bonds
The IRM contains the policies, procedural instructions and guidelines used by the Internal Revenue Service. The provided materials relate specifically to tax-exempt bonds.

Treasury Regulations
Issued guidance regarding the Service's position with respect to how the Internal Revenue Code is to be interpreted. The provided materials relate specifically to tax-exempt bonds.

Court Cases
Issued guidance rendered by the U.S. Tax Court and other federal and state courts. The provided materials relate specifically to tax-exempt bonds.

Revenue Rulings
A revenue ruling is an official interpretation by the Service of the Internal Revenue Code, related statutes, tax treaties, and regulations. It is the conclusion of the Service on how the law is applied to a specific set of facts.

Revenue Procedures
Issued guidance regarding matters of procedural importance with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.

Notices
Issued guidance regarding proposed procedural changes. Notices also request public comment with respect to the administration of the tax laws. The provided materials relate specifically to tax-exempt bonds.

Announcements
Issued guidance regarding changes in the administration of the tax laws (such as the publication of a new form or the implementation of temporary programs). The provided materials relate specifically to tax-exempt bonds.

News Releases
Issued guidance regarding the creation of new programs and/or release of new publications. The provided materials relate specifically to tax-exempt bonds.

PLRs, TAMs, FSAs, and CCAs
Copies of recently released redacted private letter rulings, technical advice and field service advice memoranda from the Office of Associate Chief Counsel (TE/GE).

Page Last Reviewed or Updated: 16-Jun-2014