Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 146.—Volume Cap
Internal Revenue Bulletin 2003-28 · 2026-10-03 edition · updated 2026-10-04 · United States
26 CFR 1.103(n)–3T: Private Activity Bond Limit (Temporary).
Guidance is provided to state authorities responsible for allocating private activity bond state ceiling under section 146(e) of the Internal Revenue Code regarding the deadline for allocating any portion of the state ceiling among issuing authorities. See Notice 2003-41, page 49.
Guidance is provided to issuing authorities regarding the deadline for assigning the private activity bond volume cap to other issuing authorities under section 146 of the Internal Revenue Code. See Notice 2003-42, page 49.
26 CFR 1.103(n)-4T: Elective carryforward of un- used private activity bond limit (Temporary).
Relief is provided to issuing authorities and authorities responsible under state law for allocating private activity bond volume cap that filed Form 8328 ( Carryforward Election of Unused Private Activity Bond Volume Cap ) for volume cap allocated to such issuing authorities. Relief is needed because the Form 8328 should have been filed by the issuing authority that has been allocated the volume cap subject to the carryforward election. See Rev. Proc. 2003-46, page 54.
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