IR***.gov) : About Form 8328, Carryforward Election of Unused Private ...
Oct 3, 2022 — The issuing authority of private activity bonds file Form 8328 to elect to carry forward its unused volume cap for one or more carryforward ...
IR***.gov) : Form 8328 (Rev. August 2022)
Form 8328. (Rev. August 2022). Department of the Treasury. Internal Revenue Service. Carryforward Election of Unused. Private Activity Bond Volume Cap.
Pe***e also ask : What is Form 8328?
The issuing authority of private activity bonds file Form 8328 to elect to carry forward its unused volume cap for one or more carryforward purposes. States use this form to carry forward the unused volume cap under Internal Revenue Code section 142(k).
Pe***e also ask : What is the carryforward volume cap?
From December 20-30th of each year, carryforward allocations are made from unused cap in the Consolidated Pool. The volume cap governs the dollar amount of private activity bonds a state or issuer may issue in a calendar year.
Pe***e also ask : What is a Form 8038?
Issuers of tax-exempt private activity bonds use Form 8038 to provide the IRS with the information required by Internal Revenue Code section 149 and to monitor the requirements of Internal Revenue Code sections 141 through 150.