Skip to content
ChatProjectCodes

Introduction

SECTION 4. ELECTIONS TO ISSUE

Internal Revenue Bulletin 2009-16 · 2026-10-03 edition · updated 2026-10-04 · United States

BUILD AMERICA BONDS

Subject to updated IRS reporting forms or procedures, an issuer of Build America Bonds (Tax Credit), Build America Bonds (Direct Payment), and Recovery Zone Economic Development Bonds (Direct Payment) should make the elections required by §§ 54AA(d) or (g) to issue the applicable bonds on its books and records on or before the issue date of such bonds.

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

Ask AI about this code
Export this section
▸Contents — Internal Revenue Bulletin 2009-16
Internal Revenue Bulletin 2009-16

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.