General Public Use Requirement for Qualified Residential Rental Projects
On April 3, 2019, the Internal Revenue Service released Revenue Procedure 2019-17. This Revenue Procedure provides guidance on the general public use requirement for qualified residential rental projects
financed with tax-exempt bonds under section 142(d) of the Internal Revenue Code.
In Multi-Family Housing Financings
Also of Interest
- New Current Refunding Guidelines for Bonds Issued Pursuant to Special Authorizations
On May 22, 2019, the Internal Revenue Service released Notice 2019-39. The Notice provides guidance on the issuance of tax-exempt state and local bonds and tax-exempt Indian tribal government bonds in current refunding issues...
- 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.