New Regulation Streamlining TEFRA Process Effective April 1, 2019
The Internal Revenue Service published the final public approval regulation in the Federal Register on December 31, 2018. The regulation will apply to bonds issued pursuant to a public approval occurring on or after April 1, 2019. The Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) added to the Internal Revenue Code a public Read More »