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Request for IRS Guidance on Refunding of Taxable Bonds

Request that the Office of Indian Tribal Governments/Tax Exempt Bonds (“ITG/TEB”) provide written guidance regarding the treatment of tax-exempt bonds issued to advance refund taxable bonds that are not tax-advantaged bonds in light of the enactment of section 13532 of P.L. 115-97, commonly referred to as the Tax Cut and Jobs Act of 2017 (the…

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