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Introduction

SECTION 11. DRAFTING

Internal Revenue Bulletin 2009-28 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal authors of this notice are Aviva M. Roth and Timothy L. Jones of the Office of Associate Chief Counsel (Financial Institutions and Products). However, other personnel from the IRS and Treasury participated in its development. For further information regarding this notice, contact Aviva M. Roth or Timothy L. Jones at (202) 622–3980 (not a toll-free call). For further information about submitted Applications, contact Mark Helfer at (636) 255–1201 (not a toll-free call).

of Tribal Economic Development Bonds should complete Part II of Form 8038–G by checking the box on Line 18 (Other), writing “Tribal Economic Development Bonds” in the space provided for the bond description, and entering the issue price of the Tribal Economic Development Bonds in the Issue Price column. For purposes of this notice, the term “issue” has the meaning used for tax-exempt bond purposes in § 1.150–1(c).

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