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PART IV. PERIODIC REVIEW: WT

SECTION 1. PURPOSE

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

This revenue procedure clarifies that the safe harbor provided in Rev. Proc. 2010–46, 2010–49 I.R.B. 814, applies to any Transportation Investment Generating Economic Recovery grants (TIGER Discretionary Grants) for capital investments in surface transportation infrastructure made by the Department of Transportation (DOT) pursuant to legislative authorizations of these grants made after the publication of Rev. Proc. 2010–46.

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

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