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Not For Profit/Exempt Organizations Blog

Tag Archives: Section 145

New Flexibility for Joint Ventures Using Tax-Exempt Bond-Financed Property

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On October 26, 2015, the IRS released final regulations under Sections 141 and 145 of the Internal Revenue Code concerning the use of property financed with tax-exempt bond proceeds.  The bulk of the new regulations fill a long-reserved spot in Treasury Regulation Section 1.141-6 concerning allocation of bond proceeds to financed property.  In addition, in… Continue Reading