Slim pickings among the PLRs
(Again, apologies for the long silence. We still haven't straightened out Blogger's relationship with our new ISP.)
So why is it that the IRS Written Determinations (Private Letter Rulings, Technical Advice Memoranda, and Chief Counsel advice) have been so sparse both this year and in 2004 when it comes to low-income housing tax credits and tax-exempt bonds? I mean, take a look at this week's weekly index, and the index from this time last year, and you'll see there's relatively little under Sec. 42 for tax credits, and not much either under Secs. 103 and 141-149 for bonds. Now compare this same 47th week of the year for 2003. Quite a few more items in those categories, no? Anyone got any idea why?
So why is it that the IRS Written Determinations (Private Letter Rulings, Technical Advice Memoranda, and Chief Counsel advice) have been so sparse both this year and in 2004 when it comes to low-income housing tax credits and tax-exempt bonds? I mean, take a look at this week's weekly index, and the index from this time last year, and you'll see there's relatively little under Sec. 42 for tax credits, and not much either under Secs. 103 and 141-149 for bonds. Now compare this same 47th week of the year for 2003. Quite a few more items in those categories, no? Anyone got any idea why?
posted by Martha Bridegam at 8:41 PM
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