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Tax-exempt bonds

 

Information about tax-advantaged bonds, including tax-exempt, tax credit and direct pay bonds. Resources for issuers, borrowers and bond professionals.

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Recent developments

Changes to guidance, law and procedures that affect tax-exempt bonds.

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Voluntary Closing Agreement Program (VCAP)

Resolve violations of federal tax laws applicable to tax-advantaged bonds

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Forms and filing requirements

Forms and instructions for 8038 series and other forms for tax-advantaged bonds

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Community newsletter

Tax-exempt bonds community e-news

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Post issuance compliance

General information on post-issuance compliance responsibilities of issuers of tax-advantaged bonds

Basic concepts

Related

Complaints or referrals

Reissuance

Self-correction

 

Published guidance and resources

Announcements, notices, Internal Revenue Manual, revenue procedures, Treasury regulations, issue snapshots

Tax-exempt bonds toolkit

Published guidance

Related

Issue snapshots

Internal Revenue Manual (IRM) materials