The issuing authority of private activity bonds file this form to elect to carry forward its unused volume cap for one or more carryforward purposes. States use this form to carry forward the unused volume cap under Internal Revenue Code section 142(k).
None at this time
Other Items You May Find Useful
Notice 2008-31, Voluntary Closing Agreement Program For Tax-Exempt Bonds and Tax Credit Bonds
Publication 4078, Tax-Exempt Private Activity Bonds Compliance Guide
Comment on Form 8328
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