Rev. Proc. 2018-26: Supplemental Remedial Action Rules for Tax Advantaged Bonds
Hawkins Advisory
04.27.2018
This issue of the Hawkins Advisory describes remedial action provisions set forth in Rev. Proc. 2018-26. These provisions are applicable to a change in use of tax credit bonds and direct pay bonds, as well as tax-exempt bonds that occurs on and after April 11, 2018, and may be applied to nonqualified use that occurs before April 11, 2018.
Attachment: [Hawkins Advisory]
Also of Interest
- Qualified Opportunity Zones
This Hawkins Advisory issue describes the Qualified Opportunity Zones - IRC Sections 1400Z-1 and 1400Z-2. - 2018 Area Median Gross Income Figures
This issue of the Hawkins Advisory contains information of specific interest to single-family housing bond issuers regarding area median gross income figures. - Average Area and Nationwide Purchase Price Safe Harbor Limits
This issue of the Hawkins Advisory contains information of specific interest to single-family housing bond issuers regarding Average Area and Nationwide Purchase Price Safe Harbor Limits. - Tax-Exempt Bond Provisions in the Conference Committee Version of H. R. 1
This issue of the Hawkins Advisory describes provisions affecting tax-exempt bonds and tax credit bonds that are included in the version of the Tax Cuts and Jobs Act approved on December 15, 2017 by a conference committee.