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Issuers of tax-exempt private activity bonds use Form 8038 to provide the IRS with the information required by Internal Revenue Code section 149 and to monitor the requirements of Internal Revenue Code sections 141 through 150.
Current revision
Recent developments
Issuers must report the issue price of a bond issued to finance a spaceport on Line 11q (Other) and write “Spaceport” in the text box. Refer to the revised Instructions - Form 8038 for more details.