SECTION 4. SUBMISSION DATES
Internal Revenue Bulletin 2015-10 · 2026-10-03 edition · updated 2026-10-04 · United States
AND DUE DATES; INCOMPLETE APPLICATIONS
a. Submission date and incomplete Applications . Each Application will be treated as submitted on the later of the day the IRS receives the Application, or if the IRS requests any additional information or supporting documents, the day the additional information and supporting documents are received by the IRS (submission date). To be treated as submitted, the Application, additional information, and supporting documents must satisfy all of
March 9, 2015 702 Bulletin No. 2015–10
the applicable requirements of this Notice, including without limitation, those described in section 3 of this Notice. The IRS may request additional information to support any of the requirements of this Notice, including additional information and certifications to demonstrate that the proposed project will qualify for New CREBs financing under § 54C and to demonstrate the Applicant’s readiness to issue the proposed bonds. Except as otherwise stated in this Notice, an Application will not satisfy the requirements of this Notice until the IRS receives information satisfying all of the applicable requirements of this Notice, including any requested additional information.
b. Due date for Applications for vol- ume cap designated for public power pro- viders . Applicants for projects to be owned by public power providers must submit complete Applications for an allocation of volume cap under this Notice on or before June 3, 2015. Applications with a submission date after this due date will not be processed.
c. Timing for Applications for volume cap designated for governmental bodies and cooperative electric companies . Applicants for projects to be owned by governmental bodies and cooperative electric companies may submit Applications for an allocation of volume cap under this Notice beginning March 5, 2015. Applications submitted before that date will be treated as being submitted on that date.
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