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Just in Case You Didn’t Notice – Rev. Proc. 2016-44 Treats as Compensation under a Management Contract the Reimbursement of Amounts Paid by the Manager to its Employees.
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Following Revenue Procedure 2016-44, Is There Still a ‘Facts and Circumstances’ Test for Private Business Use?
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IRS Says Florida Jail Bonds May Be Taxable.
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Fitch on Dedicated Tax Bonds.
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S&P U.S. Not-For-Profit Health Care Stand-Alone Hospital Median Financial Ratios – 2015 vs. 2014
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S&P U.S. Not-For-Profit Health Care System Median Financial Ratios – 2015 vs. 2014
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S&P U.S. Not-For-Profit Acute Health Care Speculative Grade Median Financial Ratios.
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S&P U.S. Not-For-Profit Health Care Small Stand-Alone Hospital Median Financial Ratios.
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S&P: U.S. Not-For-Profit Acute Health Care Ratios Are Calm On The Surface But Turbulent Underneath.
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S&P U.S. Not-For-Profit Health Care Children’s Hospital Median Financial Ratios.
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NABL: Minnesota Delegation Sends Letter to IRS on Political Subdivisions.
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Miller & Rhoads Building, L.L.C. v. City of Richmond
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Try These Weird Tricks to Split a Bond Issue Into Separate Portions: Squire Patton Boggs
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Tax Incentive Evaluation in 2016 – in Law and Practice.
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Hawkins Advisory (Modifications to Qualified Management Contract Rules)
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NASACT Responds to IRS Proposal on Amending the Definition of Political Subdivision for Municipal Bond Purposes.
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IRS Requests Comments on Private Activity Bond Election Form 8328.
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Brookings Stadium Study Draws Criticisms.
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TransCanada Hydro Northeast Inc. v. Town of Rockingham
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Evans v. Avon
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Falls Apartments, LLC v. Multnomah County Assessor
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GFOA, NABL Issue Guidance on Post-Issuance Tax-Compliance.
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Developing and Implementing Procedures for Post-Issuance Tax Compliance for Issuers of Governmental Bonds.
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IRS Publishes New Management Contract Safe Harbors For Property Financed With Tax-Exempt Bonds: Foley & Lardner
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GFOA, NABL Publish Guidance on PostIssuance Tax Compliance.
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Study Shows Broncos’ Mile High Stadium Cost Federal Taxpayers $54 Million.
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Study Shows Stadiums and Arenas Received $3.2B in Federal Tax Breaks.
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Joon Management One Corp. v. Town of Ramapo
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Nearpass v. Seneca County Indus. Development Agency
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IRS Releases Updated Safe Harbors For Management Contracts In Tax-Exempt Bond-Financed Projects: Thompson Coburn
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Baltimore Project Would Include Largest TIF District in City History.
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Big-Box Stores Battle Local Governments Over Property Taxes.
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NABL: IRS Modifies Rev. Proc. 2016-44 Transition Date.
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An Obscure, Outrageous Reason Your Property Taxes Are So High.
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IRS Issues Final Price Regulations to Be Addressed in Fall.
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Joon Management One Corp. v. Town of Ramapo
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IRS Issues New Safe Harbors for Management Contracts to Facilitate P3s.
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United States v. Detroit Medical Center
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Rev. Proc. 2016-44 Greatly Expands Rev. Proc. 97-13 Safe Harbor for Management Contracts, Opening the Door for Long-Term Management Contracts.
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Some Lawyers Have Questions About New Management Contract Safe Harbors.
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Hawkins Advisory: 2016 Final Arbitrage Regulations
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State ex rel. Schad v. National Business Furniture, LLC
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NABL: IRS Issues New Management Contract Safe Harbors.
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NABL: IRS Issues Corrections to Final Regulations on Non-Issue Price Arbitrage Regulations.
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Not-For-Profits and the New Revenue Recognition Standard.
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IRS TE/GE Advisory Committee Requests Applications.
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NABL Submits Suggested Revisions to the Internal Revenue Manual.
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Petrin v. Town of Scarborough
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Sun Burn: Solar Tax Credits Scorch State Budgets.
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Philadelphia Business Taxes: Incentives and Exemptions.
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Bingman v. City Of Dillingham
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Why a Judge Allowed a Challenge to a Private Activity Bond Allocation.
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An Under-the-Radar Tax Benefit in Muni-Bond Funds.
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IL Taxpayers Can Sue to Block Business Tax Credit Program Costing the State Too Much: Panel
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Columbus, Georgia Board of Tax Assessors v. Medical Center Hospital Authority
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Even the Giants Are Complaining About San Francisco Real Estate.
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IRS Ends Eight-Year Audit of Florida’s Villages Without Penalty.
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Ignore the Rules (If They Don’t Apply): Squire Patton Boggs
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CDFA Releases Annual Volume Cap Report.
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New Rules for Lessees of Investment Tax Credit Property: Baker Botts
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Final Arbitrage Regulations Require “Look Through” to a Grantee’s Use of Bond Proceeds: A Big “So What?”: Squire Patton Boggs
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Savage Mills Enterprises, L.L.C. v. Borough of Little Silver
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Town of Rye v. Assessor of City of Rye
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IRS FY2017 Update: Effect of Sequestration on State & Local Government Filers of Form 8038-CP.
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Innkeeper Ministries, Inc. v. Testa
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IRS Updates Section 118 Safe Harbor For Transfers To Public Utilities: Grant Thornton
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Bondholders of the Lost Ark: Squire Patton Boggs
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A Summary of the Final Regulations on Non-Issue Price Arbitrage Restrictions: Squire Patton Boggs
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Ohio Airport Financing May Depend on New Political Subdivision Rule.
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The Municipal Bond Industry Responds to Tax Foundation’s Recent Paper.
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Why IRS Dropped its Challenge to Florida CDD Bonds.
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Lands’ End, Inc. v. City of Dodgeville
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Bank of Commerce v. Hoffman
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Why Report Suggests Muni Tax Exclusion Be Limited or Eliminated.
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Missouri Legislation Limits Municipal Approval Of Tax Increment Financings And Increases Financial Oversight Of Designated Districts.
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IRS Releases Final Arbitrage Regulations (Unrelated to Issue Price): Squire Patton Boggs
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IRS PLR: City’s Purchase of Interest in Electric Generating Facility Won’t Result in Private Business Use of Bonds.
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MBFA Sends Letter to House Leadership: Defends Tax Exemption for Municipal Bonds in Response to “Blueprint”
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City of Richmond v. Virginia Electric and Power Company
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DeFazio’s Proposed Financial Transaction Tax Would Apply to Munis.
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NABL: IRS Issues Final Non-Issue Price Arbitrage Regulations.
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What’s in Treasury’s Newly Released Final Arbitrage Rules.
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West Beit Olam Cemetery Corp. v. Board of Assessors of Wayland
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South Carolina Economic Development Incentives: The Negotiated Fee in Lieu of Property Taxes.
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Orrick: IRS Issues Further Guidance on “Start of Construction” Requirement for Renewable Energy Tax Credits, Including Continuity Requirement.
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Muni Tax Exemption Risks Becoming Target as Ownership Narrows.
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United Airlines, Inc. v. King County
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Recent IRS Private Letter Ruling Provides Helpful Guidance on Management Contracts: Squire Patton Boggs
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Hampshire Tp. Road Dist. v. Cunningham
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Whittemore v. Thompson
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House Blueprint for Tax Reform Worries Muni Pros.
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Moline School Dist. No. 40 Board of Educ. v. Quinn
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IRS Memo on Closing Agreement Sanction Payments.
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Lawmakers Target the Tax-exemption for Municipal Bonds……..Again.
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Town of Cowen v. Cobb
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Advisory Committee Recommends Electronic 8038 Filing, More Targeted Enforcement to IRS.
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House Blueprint for Tax Reform Worries Muni Pros.
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Lower Colorado River Authority v. Burnet Central Appraisal District
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U.S. House of Representatives Release: “A Better Way: A Pro-Growth Tax Code for All Americans”
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City of Fort Pierce v. Treasure Coast Marina, LC
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Bill Would Create New $5B Category of PABs for Government Buildings.
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NABL: House Bill Would Create New PAB Category for Government Buildings.
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GFOA Testifies at IRS/Treasury Department Hearing on Political Subdivisions.
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IRS TE/GE Advisory Committee Issue 2016 Report of Recommendations.
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Grassley Seeks Updates from IRS on Tax-exempt Hospital Work in Light of Recent Cases.
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Westchester Joint Water Works v. Assessor of City of Rye
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SIFMA Calls for IRS to Withdraw Proposal on Political Subdivisions.
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Hyde Park Circle, L.L.C. v. Cincinnati
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NABL: IRS TEB Announces Form 8038-CP Changes.
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Market Groups, Regulators Clash Over Political Subdivision Rules.
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IRS Publishes New Guidance On Renewable Energy Tax Credits.
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Lee v. State
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IRS PLR: Management Contract Will Not Result in Private Business Use.
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Winnetka Man Gets New Chance to Press Case Village Stormwater Fee is Unconstitutional Tax.
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New Reporting Rules Subject OID on Tax-Exempt Bonds to Information Reporting.
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Local Governments Cry Foul Over Feds’ Move to Limit Tax-Free Municipal Bonds.
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Nonprofits’ Tax-Exemption Battle Moves to the Courts.
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Political Tax Avoidance Chokes Off Infrastructure Investment.
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NASACT Responds to IRS Proposal on Amending the Definition of Political Subdivision for Municipal Bond Purposes.
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Using the Tax Structure for State Economic Development.
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Airbnb Talking to 100-Plus Cities in Bid to Address Tax Concerns.
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Study Could Boost Fizzled Efforts to Tax Soda.
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Why Groups Are Demanding IRS Withdraw Proposed Political Subdivision Rules.
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Yesterdays of Lake Charles, Inc. v. Calcasieu Parish Sales and Use Tax Dept.
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Dublin City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision
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NABL and Others Call for Withdrawal of Political Subdivision Regs.
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Redefining ‘Special Districts’ Could Have Big Taxing Consequences.
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The Final Allocation and Accounting Regulations – What Do They Mean For “Phantom Investment Proceeds”?
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SIFMA Submits Comments to the IRS on Proposed Regulations Defining Political Subdivisions.
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Riverside v. State
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Tax-Exempt Bonds: Is It Possible for a Municipal Corporation Not to be a Political Subdivision?
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Colorado Lawmakers Aim to Head Off Challenges to Metro Tax Districts That Worry Developers.
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Palisadium Management Corp. v. Borough of Cliffside Park
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Trunkline LNG Co., LLC v. Calcasieu Parish School System
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Everett Ashton, Inc. v. City of Concord
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NABL: Lawmakers Seek Guidance on Student Loan Bonds.
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Bridges v. Nelson Indus. Steam Co.
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Island Resorts Investments, Inc. v. Jones
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City of Philadelphia v. Auguste
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Proposed Political Subdivision Regulations Recall Earlier Failed Regulations: Squire Patton Boggs
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IRS Updates Start-Of-Construction Rule: Four Years For Project Completion.
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Why House Panel Leaders Should Care About Munis.
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Why Is an Indianapolis Authority Settling a Rebate Dispute with the IRS?
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IRS ACT to Submit Recommendations at June Meeting.
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Highbridge Broadway, LLC v. Assessor of City of Schenectady
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City of Valdez v. State
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City of Fort Pierce v. Treasure Coast Marina, LC
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Colo. Court Case Puts Spotlight on Special Districts that Issue Munis.
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Bill Would Expand Indian Tribes’ Ability to Issue Tax-Exempt Bonds.
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Hawkins Advisory: Internal Revenue Service Revenue Procedure 2016-25 Regarding Mortgage Revenue Bonds and Mortgage Credit Certificates.
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IRS PLR: LLC’s Restructuring Will Not Result in Gulf Opportunity Zone Depreciation Recapture.
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Enhancing Tax Abatement Transparency.
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Christian Voice of Cent. Ohio v. Testa
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Angel v. Vanderburgh County Treasurer
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NABL: IRS Issues Final Regs on Determining AFRs for Tax-Exempt Bonds.
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NABL: Bill Would Expand Bond Issuance for Indian Tribes.
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Concerned Citizens of Southeast Polk School Dist. v. City of Pleasant Hill, Iowa
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Revenue Procedure 2016-25: Qualified Mortgage Bonds
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NABL: Bill Would Remove PAB Caps on Water Infrastructure.
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3 Steps Economic Developers Should Take to Prepare for GASB 77 Tax Abatement Disclosures.
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Income Tax Reform Bills Could Drive Up Muni Borrowing Costs.
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Sewell-Scheuermann for Use and Benefit of City of Audobon Park v. Scalise
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D.C. And IRS In Muni Bond Tax Dispute Tied To Oyster School P3.
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IRS Webinar: TE/GE Worker Classification.
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Rehbein v. City of Lino Lakes
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Squire Patton Boggs: Tax-Exempt Stadium Financing? – There They Go Again.
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Butler Snow: Support the Tax-Exemption for Municipal Bonds.
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Macy v. City of Fontana
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Squire Patton Boggs: Crossover Refunding – Does It Really Have to Come to This?
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Political Subdivision Politics.
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IRS: Understanding the Tax Exempt Bonds Examination Process.
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S&P’s Public Finance Podcast (State and Local Governments’ Tax Increment Debt and Special Assessment Bonds)
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NABL Submits Recommendations for 2016-2017 Priority Guidance Plan.
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NABL: House Bill Prohibits Tax-Exempt Bonds for Sports Stadiums.
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Pursche v. Matanuska-Susitna Borough
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Veolia Water N. Am. Operating Servs., Inc. v. Testa
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Hot Topics from the Tax and Securities Law Institute’s Annual Meeting: Squire Patton Boggs
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Board of Com’rs of Port of New Orleans v. City of New Orleans
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Columbus, Georgia, Bd. of Tax Assessors v. Medical Center Hosp. Authority
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IRS Releases Model Closing Agreements for Tax-Exempt Bonds: Squire Patton Boggs
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IRS Publishes Population Figures for Housing Credit, Private Activity Bonds.
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IRS Issues Simplified Procedure to Extend Empowerment Zone Designation Period.
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Island Resorts Investments, Inc. v. Jones
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Coastal Drilling Co., L.L.C. v. Dufrene
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Crowne Air, Inc. v. St. Tammany Parish
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What Presidential Candidates’ Tax Plans Mean For Munis
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Lawmakers, Bankers Discuss How to Ease Tax Laws for P3s.
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Hospital Property Tax Exemption Under Attack In Illinois.
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State, Local Taxes On Tribal Leases Vulnerable After California Court Order.
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Bond Lawyers Blast Proposed Political Subdivision Rules.
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To TIF or Not to TIF: Podcast
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Burgess v. Lamoille Housing Partnership
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U.S. Not-For-Profit Acute Health Care Ends 2015 With Positive Ratings Trends Due To Revised Stand-Alone Hospital Criteria And Credit Quality.
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City of Bellflower v. Cohen
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IRS Makes Political Subdivision Rules Prospectively Effective.
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IRS Releases Proposed Regulations Defining a “Political Subdivision” For Purposes of Determining Eligibility to Issue Tax-Exempt Bonds: Butler Snow
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Treasury Corrects Proposed Regulations on What is a Political Subdivision: Squire Patton Boggs
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Oak View Properties, L.L.C. v. Franklin Cty. Bd. of Revision
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Columbus City Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision
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