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Tax Policy: Internal Revenue Code Provisions Related to Tax-Exempt Bonds

GGD-91-124FS Published: Sep 27, 1991. Publicly Released: Sep 27, 1991.
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Highlights

Pursuant to a congressional request, GAO reviewed the Internal Revenue Service's (IRS) oversight of tax-exempt bonds, focusing on the relevant tax code provisions that IRS is responsible for administering to ensure that bonds qualify for tax-exempt status.

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Topics

Tax Policy and Administration
Bonds (securities)Congressional oversightFederal taxesMonitoringProposed legislationTax administrationTax exempt statusTax lawTax violationsBail bonds