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Introduction

SECTION 9. DRAFTING

Internal Revenue Bulletin 2012-31 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal authors of this notice are Debbie Cho of the IRS Office of Tax Exempt Bonds and Timothy L. Jones of the Office of Chief Counsel. However, other personnel from the Treasury and the IRS participated in its development. For further information regarding this notice, contact Timothy L. Jones at (202) 622–3701 (not a toll-free call). For further information about submitted applications, contact Mark Helfer at (636) 255–1201 (not a toll-free call).

ing used for tax-exempt bond purposes in § 1.150–1(c).

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