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SECTION 16. TAX-EXEMPT BOND ISSUES
Internal Revenue Bulletin 2001-47 · 2026-10-03 edition · updated 2026-10-04 · United States
| Statute or Regulation |
Act Postponed | |
|---|---|---|
| 1. |
Treas. Reg. §§ 1.141- 12(d)(3) and 1.142-2(c)(2) |
An issuer must provide notice to the Commissioner of the establishment of a defeasance escrow within 90 days of the date such defeasance escrow is established in accordance with Treas. Reg. § 1.141-12(d)(1) or 1.142-2(c)(1). |
| 2. | Sec. 142(d)(7) |
An operator of a multi-family housing project for which an election was made under sec- tion 142(d) must submit to the Secretary an annual certification as to whether such project continues to meet the requirements of section 142(d). |
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