de minimis bonds

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967 documents for de minimis bonds

- Municipal Bonds After Recovery Act Expiration.
... of Refundings on Bank-Qualified, De Minimis, Build America, and Recovery Zone Bonds . The expi...
- Mondaq Business Briefing
- Nbr. 2011, January 2011
- Municipal Bonds After Recovery Act Expiration
... of Refundings on Bank-Qualified, De Minimis, Build America, and Recovery Zone Bonds. The exp...
- Mondaq Business Briefing
- United States Law Articles in English
- Recent Developments Regarding Issuer Responsibility For Reviewing Initial Offering Prices Of Bonds
... price cannot be higher by more than a de minimis amount than the par amount of the bonds. According...
- Mondaq Business Briefing
- United States Law Articles in English

- Recent Developments Regarding Issuer Responsibility For Reviewing Initial Offering Prices Of Bonds.
... price cannot be higher by more than a de minimis amount than the par amount of the bonds. According...
- Mondaq Business Briefing
- Nbr. 2011, January 2011
- Income taxes: General allocation and accounting regulations; tax-exempt bond proceeds,
... in modified form to qualified 501(c)(3) bonds under section 145 of the Code. The proposed regula... both governmental use and more than a de minimis amount of private business use. The recordkeeping ...
- FR, September 26, 2006
- Proposed rules
- Internal Revenue Service
- Reg-140379-02; Reg-142599-02
Generally, interest on a state or local bond is excluded from gross income. However, the exclusion does not apply to a private activity bond unless the bond is a qualified bond. Proposed regulations under Sections 141 and 145 provide general rules on the allocation of and accounting for bond proceeds for purposes of the private activity bond restrictions which apply to tax-exempt governmental bonds. Special rules are also provided for certain projects that are used by both a private business and government (mixed-use project). Finally, the regulations provide that a partnership in which all the partners are governmental persons are disregarded and any use of the financed property by the partnership is treated as governmental use. A public hearing is scheduled for January 11, 2007.

... both governmental use and more than a de minimis amount of private business use. The recordkeeping ...
- United States. Internal Revenue Bulletin
- August 12, 2009
- South Carolina v. Baker, 485 U.S. 505 (1988)
... earned on publicly offered long-term bonds (hereinafter referred to as bonds) issued by state... conclusion that 310(b)(1) has had a de minimis impact on the States should end, rather than begin...
- U.S. Supreme Court
- ARRA: New IRS Guidance on Draw-Down Loans and Bond-Related Tax Deadlines
... bond programs, such as the Build America Bonds (BABs) and Recovery Zone Bond programs, and (ii) i... to Bank-Qualified Bonds and the De Minimis Exception. ARRA also liberalized the "bank-quali...
- Mondaq Business Briefing
- United States Law Articles in English
- Fitch Withdraws Township of Chikaming, MI Water Revs 'A' Rating.
... following Township of Chikaming, Michigan's bonds because the rating is no longer considered by Fitc... the outstanding amount of bonds to be de minimis:. --$80,000 water supply system revenue and refund...
- Business Wire
- January 11, 2011
- ARRA: New IRS Guidance on Draw-Down Loans and Bond-Related Tax Deadlines.
... bond programs, such as the Build America Bonds (BABs) and Recovery Zone Bond programs, and (ii) i... to Bank-Qualified Bonds and the De Minimis Exception . ARRA also liberalized the "bank-qualif...
- Mondaq Business Briefing
- Nbr. 2010, January 2010