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Expert Analysis

The Effect Of An Unusual IRS Memo On Tax-Exempt Bonds

Law360, New York (October 2, 2015, 11:02 AM EDT) -- In Chief Counsel Advice 201537022, the IRS Chief Counsel's office addressed (1) whether a real estate developer could include amounts advanced to a special district to fund common improvements in the tax basis of the developer's lots and (2) whether interest on obligations issued by that district and held by the developer would be tax-exempt. For purposes of this CCA, the IRS Chief Counsel's office assumed that the special district was a political subdivision....

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