Modifications to Qualified Management Contract Rules
On January 17, 2017, the IRS released Revenue Procedure 2017-13 (“Rev. Proc. 2017-13”), which addresses the treatment of management contracts involving property financed with tax-exempt bond proceeds. Rev. Proc. 2017-13 modifies and supersedes recently released Revenue Procedure 2016-44 (“Rev. Proc. 2016-44”).
Also of Interest
- Average Area and Nationwide Purchase Price Safe Harbor Limits
This Hawkins Advisory includes information of specific interest to single-family housing bond issuers regarding Average Area and Nationwide Purchase Price Safe Harbor Limits
- Final TEFRA Hearing & Approval Regulations
This issue of the Hawkins Advisory discusses TEFRA final regulations.
- IRS Proposed Issuance Regulations
This edition of the Hawkins Advisory summarizes these proposed regulations and discusses the effects of a retirement or reissuance of tax-exempt bonds.
- Qualified Opportunity Funds - Initial Proposed Regulations
Hawkins Advisory on recently released proposed regulations: Preliminary Guidance to Opportunity Zone Investors.