On August 22, 2016, the Internal Revenue Service (IRS) released Rev. Proc. 2016-44, which provides new guidance on the treatment of “management contracts” for purposes of the restrictions on use of property financed with...more
On October 27, 2015 the U.S. Treasury Department and Internal Revenue Service published final regulations concerning the treatment of “mixed-use” projects financed with tax-exempt bonds. These new regulations have particular...more
On October 27, 2015 the U.S. Treasury Department and Internal Revenue Service published final regulations concerning the treatment of “mixed-use” projects financed with tax-exempt bonds. These new regulations have significant...more
10/28/2015
/ 501(c)(3) ,
Borrowers ,
Carve Out Provisions ,
Final Rules ,
Government Bonds ,
Internal Revenue Code (IRC) ,
IRS ,
Mixed-Use Zoning ,
Public Private Partnerships (P3s) ,
Recordkeeping Requirements ,
Remedial Actions ,
Safe Harbors ,
State and Local Government ,
Tax Exempt Entities ,
Tax Planning ,
Tax-Exempt Bonds ,
U.S. Treasury