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Tax Exempt Bonds Training Materials

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Tax Exempt Bonds Training Materials

The following student texts were designed solely as part of a specialized training program for our field agents and OPR personnel and should not be relied upon as legal authority. The materials provided herein are intended to provide a brief overview of the law applicable to tax exempt bonds. The Code and regulations sections applicable to tax exempt bonds are quite complex and these texts do not address many of the complex situations which might develop in a bond transaction.

Revised Tax Exempt Bonds Phase I Training Text
This revised and updated publication provides an introduction to the federal taxation of governmental bonds and qualified private activity bonds. Modules examine the rules applicable to tax-exempt bonds, discuss the appropriate use of bond proceeds, and introduce the arbitrage, yield restriction and rebate concepts.

Revised Tax Exempt Bonds - Phase II (Advanced) Student Text
This publication provides advanced training for Revenue Agents who examine tax-exempt municipal bond transactions. Modules discuss advanced arbitrage and rebate concepts, rebate calculations, allocation and accounting principles, reimbursements, and refundings.

Tax Exempt Bonds CPE Text
A series of articles published by the Service as the Tax Exempt Bonds Continuing Professional Education Technical Instruction Program.

Page Last Reviewed or Updated: 18-Apr-2014