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Direct Pay Bonds

Build America Bonds and Recovery Zone Economic Development Bonds
Questions and answers on Build America and Recovery Zone Economic Development bonds

Tax credit bonds and specified tax credit bonds - in general
General information on tax credit and specified tax credit bonds

Filing Requirements - Form 8038-CP
Questions and answers on filing Form 8038-CP

Filing requirements - Forms 8038-B, 8038-TC and 8038-G
Filing rules for Build America, Recovery Zone Economic Development, and specified tax credit bonds

Tax exempt bond reissuance
Frequently asked questions on the application of reissuance rules under IRC Section 1001

Record retention requirements
Material an audit agent may request to support a municipal bond issue's compliance with IRC Section 103

Page Last Reviewed or Updated: 24-Apr-2017