IRS
- IRS – Tax-Exempt Bonds Website
- Prior IRS Continuing Professional Education Materials (via WebArchive)
- IRS – Tax-Advantaged Bonds Forms and Publications
Treasury
- TreasuryDirect – SLGS Home Page
- Treasury Direct – Qualified Tax Credit Bond Rates, Maturities, and Sinking Fund Yield
Substantive Law
Internal Revenue Code (courtesy of the Legal Information Institute of Cornell University Law School)
- Section 103 – General Tax-Exemption
- Section 141 – Private Activity Bonds
- Section 142 – Exempt Facility Bonds
- Section 143 – Mortgage Bonds, etc.
- Section 144 – Small Issue IDBs
- Section 145 – Qualified 501(c)(3) Bonds
- Section 146 – Volume Cap
- Section 147 – Various Private Activity Bond Requirements (TEFRA, useful life, etc.)
- Section 148 – Arbitrage (Yield Restriction and Rebate)
- Section 149 – Various General Requirements (Advance Refundings, Hedge Bonds, etc.)
- Section 150 – Definitions
- Section 265 – Bank-Qualified Bonds/Qualified Tax Exempt Obligations
- Section 6431 – Direct Payment Provisions
- Midwestern Disaster Bonds/Hurricane Ike Bonds – Provisions of Uncodified Law (.pdf)
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 1976 (bond provisions only) (searchable)
Helpful Non-Tax Links
Guidestar.org – Review a 501(c)(3)’s Form 990s and Other Information
Date Calculator (Make sure that current refunding isn’t really an advance refunding!)
