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Report to Treasury/IRS on Related Party Acquisitions of Build America Bonds

Paper to the U.S. Department of Treasury and Internal Revenue Service (IRS) on related party acquisitions of Build America Bonds (BABs). In the paper, NABL concludes that any abuses that may potentially arise as a result of related party acquisitions of BABs can be fully addressed under existing federal tax law and without upsetting longstanding…

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