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Section 6431 – Credit for Qualified Bonds Allowed to Issuer

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Claims:

TAM 2014-04 (01/23/2015)
This program manager technical advice memorandum responds to a request from Tax Exempt Bonds to define the period within which issuers of qualified bonds issued under Internal Revenue Code section 54AA(g) may request a payment of the refundable credit determined under section 6431(a).

Page Last Reviewed or Updated: 03-May-2016