The IRS and Treasury have released the first quarter update to the 2013-2014 priority guidance plan, noting the addition of five guidance projects.
The original 2013-2014 plan, released August 9, 2013, included 324 guidance projects identified as priorities for the July 2013-June 2014 plan year.
TAX-EXEMPT BONDS
1. Guidance on reallocations of New Clean Renewable Energy Bonds under § 54C.
2. Guidance on the definition of political subdivision under § 103 for purposes of the tax-exempt, tax credit, and direct pay bond provisions.
3. Guidance under § 141 relating to private activity bonds.
4. Guidance under § 142 to provide temporary relief after a declared disaster.
5. Notice amplifying the Oklahoma storm relief provided by Notice 2013-39 and Notice 2013-40 for purposes of §§ 42 and 142.
PUBLISHED 07/29/13 in IRB 2013-31 as NOT. 2013-47 (RELEASED 07/10/13).
6. Final regulations on public approval requirements for private activity bonds under § 147(f). Proposed regulations were published on September 9, 2008.
7. Regulations on arbitrage investment restrictions under § 148.
PUBLISHED 09/16/13 in FR as REG-148659-07 (NPRM).
8. Regulations on rebate overpayment under § 148.
PUBLISHED 09/16/13 in FR as REG-148812-11 (NPRM).
9. Regulations on bond reissuance under § 150. Notice 2008-41 was published on April 14, 2008 and was supplemented by Notice 2008-88 and Notice 2010-7.