Beginner's guide to tax-exempt bonds for affordable housing / / Alysse Hollis and Richard M. Froehlich |
Autore | Hollis Alysse |
Pubbl/distr/stampa | Chicago, Illinois : , : American Bar Association, , 2016 |
Descrizione fisica | 1 online resource (xii, 55 pages) : illustrations |
Disciplina | 346.730922 |
Soggetto topico | Securities, Tax-exempt - Law and legislation - United States |
ISBN | 1-63425-543-7 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910672193203321 |
Hollis Alysse
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Chicago, Illinois : , : American Bar Association, , 2016 | ||
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Lo trovi qui: Univ. Federico II | ||
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Beginner's guide to tax-exempt bonds for affordable housing / / Alysse Hollis and Richard M. Froehlich |
Autore | Hollis Alysse |
Pubbl/distr/stampa | Chicago, Illinois : , : American Bar Association, , 2016 |
Descrizione fisica | 1 online resource (xii, 55 pages) : illustrations |
Disciplina | 346.730922 |
Soggetto topico | Securities, Tax-exempt - Law and legislation - United States |
ISBN | 1-63425-543-7 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Intro -- Title Page -- Copyright Page -- Contents -- About the Authors -- Introduction -- I. Chapter Overview -- II. Eligible Projects -- Chapter 1 General Legal Framework -- I. Types of Tax-Exempt Bonds -- Chapter 2 Parties/Process/Roles of Counsel -- I. Parties -- A. Issuer -- B. Borrower -- C. Underwriter/Bond Purchaser -- D. Equity Investor -- E. Trustee -- II. Process and Procedure -- A. Inducement -- B. TEFRA Approval -- C. Authorizing Resolution -- 1. Standard Documentation -- D. Roles of Counsel -- Chapter 3 Tax and Securities Core Concepts -- I. Internal Revenue Code Requirements -- A. Good Costs/Bad Costs -- B. 15% Rehabilitation Requirement -- C. Functionally Related and Subordinate Facilities -- D. Volume Cap -- E. Substantial User -- F. Additional Rules -- II. Securities Act Requirements -- A. Rule 10b-5 -- B. Rule 15c2-12 -- Chapter 4 Specific Structures -- I. Credit Enhancement-Fannie, Freddie, and FHA -- II. The Financial Crisis and the Changing Landscape -- A. Federal Support for Affordable Rental Housing -- III. Conclusion -- Chapter 5 Recycled Bonds and Bifurcated Structures as Tools for Multifamily Housing -- I. The Provisions -- A. Recent Use of Volume Cap -- B. Annual Volume Cap (2011-14) -- C. Volume Cap Used (2011-14) -- D. Volume Cap Carry Forward -- E. Prior Years Carry Forward Abandoned: 2011-14 -- II. Challenges to Using Recycling Authority -- III. Bifurcation -- IV. Recycled Bond Case Studies -- A. St. Ann's Terrace -- B. Ocean Village -- C. The Tiffany -- D. University Avenue Consolidated (UACIII) -- E. The Bradford -- F. 160 Madison -- V. Bifurcated Case Study -- A. 261 Hudson Street -- B. Combining Recycling and Bifurcation -- C. Applicability. |
Record Nr. | UNINA-9910796735203321 |
Hollis Alysse
![]() |
||
Chicago, Illinois : , : American Bar Association, , 2016 | ||
![]() | ||
Lo trovi qui: Univ. Federico II | ||
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Beginner's guide to tax-exempt bonds for affordable housing / / Alysse Hollis and Richard M. Froehlich |
Autore | Hollis Alysse |
Pubbl/distr/stampa | Chicago, Illinois : , : American Bar Association, , [2016] |
Descrizione fisica | 1 online resource (xii, 55 pages) : illustrations |
Disciplina | 346.730922 |
Soggetto topico | Securities, Tax-exempt - Law and legislation - United States |
ISBN | 1-63425-543-7 |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Nota di contenuto | Intro -- Title Page -- Copyright Page -- Contents -- About the Authors -- Introduction -- I. Chapter Overview -- II. Eligible Projects -- Chapter 1 General Legal Framework -- I. Types of Tax-Exempt Bonds -- Chapter 2 Parties/Process/Roles of Counsel -- I. Parties -- A. Issuer -- B. Borrower -- C. Underwriter/Bond Purchaser -- D. Equity Investor -- E. Trustee -- II. Process and Procedure -- A. Inducement -- B. TEFRA Approval -- C. Authorizing Resolution -- 1. Standard Documentation -- D. Roles of Counsel -- Chapter 3 Tax and Securities Core Concepts -- I. Internal Revenue Code Requirements -- A. Good Costs/Bad Costs -- B. 15% Rehabilitation Requirement -- C. Functionally Related and Subordinate Facilities -- D. Volume Cap -- E. Substantial User -- F. Additional Rules -- II. Securities Act Requirements -- A. Rule 10b-5 -- B. Rule 15c2-12 -- Chapter 4 Specific Structures -- I. Credit Enhancement-Fannie, Freddie, and FHA -- II. The Financial Crisis and the Changing Landscape -- A. Federal Support for Affordable Rental Housing -- III. Conclusion -- Chapter 5 Recycled Bonds and Bifurcated Structures as Tools for Multifamily Housing -- I. The Provisions -- A. Recent Use of Volume Cap -- B. Annual Volume Cap (2011-14) -- C. Volume Cap Used (2011-14) -- D. Volume Cap Carry Forward -- E. Prior Years Carry Forward Abandoned: 2011-14 -- II. Challenges to Using Recycling Authority -- III. Bifurcation -- IV. Recycled Bond Case Studies -- A. St. Ann's Terrace -- B. Ocean Village -- C. The Tiffany -- D. University Avenue Consolidated (UACIII) -- E. The Bradford -- F. 160 Madison -- V. Bifurcated Case Study -- A. 261 Hudson Street -- B. Combining Recycling and Bifurcation -- C. Applicability. |
Record Nr. | UNINA-9910807392003321 |
Hollis Alysse
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Chicago, Illinois : , : American Bar Association, , [2016] | ||
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Lo trovi qui: Univ. Federico II | ||
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Departamento de Bonos Exentos de Impuestos [[electronic resource]] |
Pubbl/distr/stampa | [Washington, D.C.?], : Dept. of the Treasury, Internal Revenue Service, [2003]- |
Collana | Publication |
Soggetto topico |
Securities, Tax-exempt - Law and legislation - United States
Municipal bonds - Law and legislation - United States Tax administration and procedure - United States |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Periodico |
Lingua di pubblicazione | spa |
Record Nr. | UNINA-9910692700203321 |
[Washington, D.C.?], : Dept. of the Treasury, Internal Revenue Service, [2003]- | ||
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Lo trovi qui: Univ. Federico II | ||
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Office of Tax Exempt Bonds [[electronic resource]] |
Pubbl/distr/stampa | [Washington, D.C.?], : Dept. of the Treasury, Internal Revenue Service |
Collana | Publication |
Soggetto topico |
Securities, Tax-exempt - Law and legislation - United States
Tax administration and procedure - United States Municipal bonds - Law and legislation - United States |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Periodico |
Lingua di pubblicazione | eng |
Record Nr. | UNINA-9910692701103321 |
[Washington, D.C.?], : Dept. of the Treasury, Internal Revenue Service | ||
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Lo trovi qui: Univ. Federico II | ||
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Present law and issues related to infrastructure finance [[electronic resource] ] : scheduled for a public hearing before the House Committee on Ways and Means on October 29, 2008 / / prepared by the staff of the Joint Committee on Taxation |
Pubbl/distr/stampa | [Washington, D.C.] : , : [Joint Committee on Taxation], , [2008] |
Descrizione fisica | i, 35 pages : digital, PDF file |
Soggetto topico |
Bonds - Taxation - Law and legislation - United States
Securities, Tax-exempt - Law and legislation - United States Infrastructure (Economics) - United States - Finance |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Monografia |
Lingua di pubblicazione | eng |
Altri titoli varianti | Present law and issues related to infrastructure finance |
Record Nr. | UNINA-9910697760203321 |
[Washington, D.C.] : , : [Joint Committee on Taxation], , [2008] | ||
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Lo trovi qui: Univ. Federico II | ||
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Tax-exempt bonds for 501(c)(3) charitable organizations [[electronic resource] ] : compliance guide / / from the office of Tax Exempt Bonds |
Pubbl/distr/stampa | [Washington, D.C.?], : Dept. of the Treasury, Internal Revenue Service |
Collana | Publication |
Soggetto topico |
Securities, Tax-exempt - Law and legislation - United States
Tax administration and procedure - United States Nonprofit organizations - Taxation - United States |
Soggetto genere / forma | Handbooks and manuals. |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Periodico |
Lingua di pubblicazione | eng |
Altri titoli varianti | Tax-exempt bonds for 501 |
Record Nr. | UNINA-9910692422903321 |
[Washington, D.C.?], : Dept. of the Treasury, Internal Revenue Service | ||
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Lo trovi qui: Univ. Federico II | ||
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Tax-exempt governmental bonds [[electronic resource] ] : compliance guide / / from the office of Tax Exempt Bonds |
Pubbl/distr/stampa | [Washington, D.C.?], : Dept. of the Treasury, Internal Revenue Service |
Collana | Publication |
Soggetto topico |
Securities, Tax-exempt - Law and legislation - United States
Tax administration and procedure - United States Municipal bonds - United States Government securities - United States |
Soggetto genere / forma | Handbooks and manuals. |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Periodico |
Lingua di pubblicazione | eng |
Altri titoli varianti | Tax-exempt governmental bonds |
Record Nr. | UNINA-9910692699103321 |
[Washington, D.C.?], : Dept. of the Treasury, Internal Revenue Service | ||
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Lo trovi qui: Univ. Federico II | ||
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Tax-exempt private activity bonds [[electronic resource] ] : compliance guide / / from the office of Tax Exempt Bonds |
Pubbl/distr/stampa | [Washington, D.C.?], : Dept. of the Treasury, Internal Revenue Service, [2004]- |
Collana | Publication |
Soggetto topico |
Securities, Tax-exempt - Law and legislation - United States
Tax administration and procedure - United States Municipal bonds - Law and legislation - United States Government securities - Taxation - United States |
Soggetto genere / forma | Handbooks and manuals. |
Formato | Materiale a stampa ![]() |
Livello bibliografico | Periodico |
Lingua di pubblicazione | eng |
Altri titoli varianti | Tax-exempt private activity bonds |
Record Nr. | UNINA-9910692699203321 |
[Washington, D.C.?], : Dept. of the Treasury, Internal Revenue Service, [2004]- | ||
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Lo trovi qui: Univ. Federico II | ||
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