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INCOME TAX

Internal Revenue Bulletin 2019-8 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 9845, page 570. Under § 147(f) of the Code, a private activity bond is not tax-exempt if it is not approved by both the governmental unit issuing the bond and the governmental unit in which the financed property will be located. These final regulations update the existing regulations to address changes in the Code and to provide issuers of private activity bonds additional flexibility in satisfying the approval requirement.

Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2019-8
Internal Revenue Bulletin 2019-8

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