Internal Revenue Bulletin:  2011-34 

August 22, 2011 

INCOME TAX


Notice 2011-63 Notice 2011-63

This notice provides supplemental guidance on the determination of when state and local bonds (as defined in section 103(c) of the Code) are considered "issued" for purposes of volume cap limitations on private activity bonds under section 146 and other bond volume caps under Federal law. Notice 2010-81 amended and supplemented.

Notice 2011-65 Notice 2011-65

This notice provides for the suspension of certain requirements under section 42 of the Code for low-income housing credit projects in order to provide emergency housing relief needed as a result of the devastation caused by severe storms, tornadoes, straight-line winds, and flooding in Alabama beginning on April 15, 2011.


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