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Introduction

SECTION 1. PURPOSE

Internal Revenue Bulletin 2003-28 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure sets forth procedures under § 146(f) of the Internal Revenue Code of 1986 (the “1986 Code”) for correcting certain Forms 8328 ( Carryfor- ward Election of Unused Private Activity Bond Volume Cap ) that were improperly filed by an authority (other than the issuing authority) authorized under state law to allocate state private activity bond volume cap to issuing authorities (the “allocating authority”). The correction is needed because the Form 8328 should have been filed by the issuing authority.

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▸Contents — Internal Revenue Bulletin 2003-28
Internal Revenue Bulletin 2003-28

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