IRS

Treasury

The Bond Buyer – Tax Coverage

 

Substantive Law

Internal Revenue Code (courtesy of the Legal Information Institute of Cornell University Law School)

Treasury Regulations (courtesy of the Legal Information Institute of Cornell University Law School)

Internal Revenue Manual – Tax-Advantaged Bond Provisions

JCT Blue Book for the Tax Reform Act of 1986 (.pdf)

JCT Blue Book for the Tax Reform Act of 1976 (bond provisions only) (searchable)

 

Helpful Non-Tax Links

Guidestar.org – Review a 501(c)(3)’s Form 990s and Other Information

EMMA

Date Calculator (Make sure that current refunding isn’t really an advance refunding!)