Skip to content
ChatProjectCodes

If...›Note:

TEB - Alternative Use of Proceeds or Facility

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

Closing agreement terms may require:

The issuer to expend any disposition proceeds for an alternative qualifying use.

The issuer to use the bond-financed property for an alternative qualifying use.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Internal Revenue Manual Part 4. Examining Process
Internal Revenue Manual Part 4. Examining Process

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.