Section 146(f) of the Internal Revenue Code requires that issuing authorities of certain types of tax-exempt bonds must notify the IRS if they intend to carry forward the unused limitation for specific projects. The IRS uses the information to complete the required study of tax-exempt bonds (required by Congress).
The latest form for Carryforward Election of Unused Private Activity Bond Volume Cap expires 2023-03-31 and can be found here.
Document Name |
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Form and Instruction |
Supporting Statement A |