Tax Policy and Administration: Improvements for More Effective Tax-exempt Bond Oversight : Report to the Chairman, Subcommittee on Human Resources and Intergovernmental Relations, Committee on Government Operations, House of RepresentativesThe Office, 1993 - 81 lappuses |
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abusive tax shelters addition amount Bond Audit Program bond counsels bond enforcement efforts bond issuances bond proceeds complex comply Congress determine developed earn arbitrage encourage compliance encourage voluntary compliance Enhance Voluntary Compliance Exempt Organizations Expanded Bond Audit federal governmental unit identified Improvements Needed income intercity rail Internal Revenue Code investors IRC requires IRC restricts IRC Section IRS officials limited market participants mortgage note Needed in IRS noncompliance Options to Enhance PABS penalty percent private activity bonds proactive program officials promote voluntary compliance promoting abusive tax qualified student loan regulations responsible revenue agents revenue rulings sanction shell corporation small-issue bonds Special rules apply specific staff staffing strategic management strategies target tax expenditures tax law tax-exempt bond abuses tax-exempt bond enforcement tax-exempt bond industry tax-exempt bond issues tax-exempt bond market tax-exempt bond oversight tax-exempt bond provisions Tax-Exempt Bond Requirements tax-exempt bond returns taxpayer transactions types volume cap