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Response to IRS Proposed Rule on Allocation of and Accounting for Private Activity Bond Restrictions

Supplementary follow up comments in response to the Internal Revenue Service’s (IRS’s) request for additional input regarding the usefulness of treating a partnership of private businesses and governmental persons (or section 501(c)(3) organizations for qualified 501(c)(3) bonds) as an aggregate of its partners where there is a fixed allocation of all partnership items for the…

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