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IRS Releases Notice 2012-3 Providing Guidance on Current Ref

Daily newsbrief journal for December 2011, also see http://www.usdemocrats.com/brief for a global 100-page perpetual brief and follow twitter @usdemocrats


IRS Releases Notice 2012-3 Providing Guidance on Current Ref

Postby admin » Wed Dec 28, 2011 7:41 pm

IRS Releases Notice 2012-3 Providing Guidance on Current Refunding Issues Related to Certain Disaster Relief Bond Programs

Notice 2012-3 provides guidance on current refunding issues (as defined in Treas. Reg. §1.150-1(d)(3)) that refund outstanding prior issues of bonds that qualify for tax-exempt bond financing under certain disaster relief bond programs. The Notice applies to current refunding issues that are used (directly or indirectly in a series of current refunding issues) to refund original tax-exempt bonds that met the qualification requirements for one of the following programs: (1) qualified Gulf Opportunity Zone Bonds under section 1400N of the Internal Revenue Code; (2) qualified Midwestern disaster area bonds under section 702(d)(1) of the Heartland Disaster Tax Relief Act of 2008 (the Heartland Disaster Act); and (3) qualified Hurricane Ike disaster area bonds under section 704(a) of the Heartland Disaster Act.
Notice 2012-3 will appear in IRB 2012-3 dated Jan. 17, 2012.

http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTExMjI4LjQ2OTQ0MjEmbWVzc2FnZWlkPU1EQi1QUkQtQlVMLTIwMTExMjI4LjQ2OTQ0MjEmZGF0YWJhc2VpZD0xMDAxJnNlcmlhbD0xNjgyNjA3NyZlbWFpbGlkPWppbXRha2VkYUBnbWFpbC5jb20mdXNlcmlkPWppbXRha2VkYUBnbWFpbC5jb20mZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&113&&&http://www.irs.gov/pub/irs-drop/n-12-03.pdf
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