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 Representatives
The Office, 1993 - 81 lappuses
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abuses According addition amount apply approach arbitrage Assistant Association authorities better Bond Audit Program bond issues bond proceeds bondholders certain changes closing agreements Committee complex comply concerns Congress consider continued costs Counsel determine developed direction disclosure districts earned effective encourage enforcement efforts Enhance Voluntary Compliance establish Examination example exceptions exempt existing Expanded Bond Audit facilities federal financing future governmental House identified income industry interest Internal Revenue Code investors involved IRS officials issuance issued issuers limited loan located million needs noncompliance objectives obtain organizations PABS participants parties penalty percent possible potential private activity promote qualified reasonably rebate regulations responsible restrictions result returns revenue agents rules sanction securities specific staff staffing strategies tax-exempt bond enforcement tax-exempt bond oversight Tax-Exempt Bond Requirements taxpayer transactions types unit volume voluntary compliance
12. lappuse - tax expenditures" means those revenue losses attributable to provisions of the Federal tax laws which allow a special exclusion, exemption, or deduction from gross income or which provide a special credit, a preferential rate of tax, or a deferral of tax liability; and the term "tax expenditures budget" means an enumeration of such tax expenditures.
18. lappuse - A closing agreement may be entered into in any case in which there appears to be an advantage in having the case permanently and conclusively closed, or if good and sufficient reasons are shown by the taxpayer for desiring a closing agreement and it is determined by the Commissioner that the United States will sustain no disadvantage through consummation of such an agreement.
72. lappuse - Exempt facility bonds (ie, bonds used to finance airports, docks and wharves, mass commuting facilities, facilities for the furnishing of water, sewage facilities, solid waste disposal facilities, qualified residential rental projects, facilities for the local furnishing of electric energy or gas, local district heating or cooling facilities, qualified hazardous waste facilities, or high-speed intercity rail facilities);1* (2) pre-'92 qualified mortgage bonds («J 5305);1...
12. lappuse - ... automatically increasing the size of the charitable contribution tax expenditure even if taxpayers did not make larger contributions. Alternatively, if both the interest exclusion and the charitable deduction were repealed simultaneously, the increase in tax liability would be greater than the sum of the two separate tax expenditures since each is estimated assuming that the other remains in force. The annual value of tax expenditures for tax deferrals is prepared on a cash basis. For example,...
19. lappuse - The Comptroller of the Currency, the Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation...
48. lappuse - In any case where the tax is not deposited on or before the earlier of "(i) the day 10 days after the date of the first delinquency notice to the...
63. lappuse - Section 148(a) provides generally that the term "arbitrage bond" means any bond issued as part of an issue any portion of the proceeds of which is reasonably expected (at the time of issuance of the bond) to be used to acquire higher yielding investments or to replace funds that were used to acquire such investments.
27. lappuse - Hearing Before the Subcommittee on Oversight of the House Committee on Ways and Means, 102d Cong., 2d Sees.
36. lappuse - IRS: Important Strides Forward Since 1988 but More Needs to Be Done GAO/GGD-91-74 Apr.
67. lappuse - Only for purposes of this section, the term "private activity bond" shall not include any exempt facility bond described in section 142(a)(6) which is issued as part of an issue if all of the property to be financed by the net proceeds of such issue is to be owned by a governmental unit. (2) Safe harbor for determination of government ownership.