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Rev. Proc. 2022-20

SECTION 1. PURPOSE

Internal Revenue Bulletin 2022-14 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides guidance regarding the public approval requirement under § 147(f) of the Internal Revenue Code for tax-exempt qualified private activity bonds. Specifically, this revenue procedure provides that hearings held by teleconference as described in section 4 of this revenue procedure will be treated as held in a location that, based on the facts and circumstances, is convenient for residents of the approving governmental unit for the purpose of § 1.147(f)-1(d) (2) of the Income Tax Regulations.

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▸Contents — Internal Revenue Bulletin 2022-14
Internal Revenue Bulletin 2022-14

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