Reference Materials


Reference Materials for tax-advantaged bonds, including tax-exempt, tax credit and direct pay bonds.


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Issue Snapshots

  • Tax Exempt Bond Issue Snapshots
    Issue Snapshots are employee job aids that provide analysis and resources for a given technical tax issue. Visit snapshots for the latest postings.

Private Letter Rulings

  • Private Letter Ruling: Basic Concepts
    Overview description of private letter rulings, including important distinctions between private letter rulings and closing agreements related to tax-advantaged bonds. Revenue Procedure 2021-1 provides formal guidance on the process for requesting private letter rulings.