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Introduction

SECTION 3. SCOPE

Internal Revenue Bulletin 2017-6 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to a management contract (as defined in section 4.03 of this revenue procedure) involving managed property (as defined in section 4.04 of this revenue procedure) financed with the proceeds of an issue of governmental bonds (as defined in § 1.141–1(b)) or qualified 501(c)(3) bonds (as defined in § 145).

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▸Contents — Internal Revenue Bulletin 2017-6
Internal Revenue Bulletin 2017-6

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