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11 Sep 2017 Purpose of Form. Under section 148(f), interest on a state or local bond is not tax-exempt unless the issuer of the bond rebates to the United States arbitrage profits earned from investing proceeds of the bond in higher yielding nonpurpose investments. Issuers of tax-exempt bonds and any other bonds
1 Nov 2017 Issuers of tax-exempt private activity bonds use this form to provide the IRS with the information required by Internal Revenue Code section 149 and to monitor the requirements of Internal Revenue Code sections 141 through 150. Current Products. Form 8038 · Instructions for Form 8038 (HTML)
26 Oct 2017 Issuers of the qualified tax credit bonds and specified tax credit bonds file this form to provide the IRS with the information required by Internal Revenue Code section 149(e). Current Products. Form 8038-TC · Instructions for Form 8038-TC (HTML). Recent Developments. None available at this time.
Instructions for Form 8038. (Rev. April 2011). Information Return for. Tax-Exempt Private Activity Bond Issues. Section references are to the Internal. Bonds and Recovery Zone Economic. Where To File. Revenue Code unless otherwise noted. Development Bonds. File Form 8038 and any attachments. Bonds described in
For specified tax credit bonds, Form. General Instructions bonds that qualify for and have elected to. 8038-TC must be filed at least 30 days receive a refundable credit under section prior to the submission of the first Form. What's New. 6431(f) may file Form 8038-CP. If the. 8038-CP, Return for Credit Payments to issuer of a
11 Sep 2017 File Form 8038-G on or before the 15th day of the 2nd calendar month after the close of the calendar quarter in which the bond is issued. Form 8038-G may not be filed before the issue date and must be completed based on the facts as of the issue date.
11 Sep 2017 Only issuers of specified tax credit bonds that qualify for and have elected to receive a refundable credit under section 6431(f) may file Form 8038-CP. If the issuer of a specified tax credit bond makes the election under section 6431(f), the holder of the bond will not be eligible to receive a tax credit under
11 Sep 2017 Build America bonds (Tax Credit), build America bonds (Direct Pay), and recovery zone economic development bonds must each be reported on a separate Form 8038-B. This instruction applies regardless of whether the single issue consists of variable rate, fixed rate, or both variable rate and fixed rate
11 Sep 2017 Form 8038 is used by the issuers of tax-exempt private activity bonds to provide the IRS with the information required by section 149 and to monitor the requirements of sections 141 through 150.
Instructions for Form 8038-B. (Rev. January 2010). Information Return for Build America Bonds and Recovery Zone Economic. Development Bonds request payment with respect to an. Federal Government, use Form 8038-T,. Section references are to the Internal interest payment date for that issue. Arbitrage Rebate, Yield

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March 2018