Quantcast

IRS: Fees Not Considered as Part of Issuance Cost

Two fees paid by a borrower for credit enhancement and a mortgage on a solid-waste disposal facility will not be considered issuance costs for purposes of determining if the bonds issued to finance the facility are tax-exempt qualified private-activity bonds, the Internal Revenue Service ruled recently.

To continue reading, log in, register or subscribe below.Calendars are available to registered users of The Bond Buyer web site.
Please log in below with the credentials you established at the time of your subscription or when you set up a free trial. If you have never set up an account with The Bond Buyer, please click the "Free trial" link below to set up your account.

Already a subscriber? Log in here.

Please note you must now log in with your email address and password.

 

Upcoming Events

Already a subscriber? Log in here
Please note you must now log in with your email address and password.