Private Letter Rulings

2003

PLR 200351024 -
State Low Income Housing Tax Credit

PLR 200348002 -
State Historic Rehabilitation Tax Credit Deduction under Section 164

PLR 200348017 -
Extension of time to File Form 8693, Low-Income Housing Disposition Bond

PLR 200348018 -
Extension of time to File Form 8693, Low-Income Housing Disposition Bond

PLR 200345022 -
Corporate leases of units in residential rental project under § 142D

PLR 200345004 -
Carryforward Election of Unused Private Activity Bond Volume Cap

PLR 200340005 -
Redemption of tax-exempt bonds under §42(h)(4)(B)

PLR 200339022 -
Student Exceptions under IRC Section 42(i)(3)(D)

PLR 200339005 -
Request for Extension of Time to File Application for Certification of Historic Status

PLR 200335030 -
Purchaser of Rehabilitated Condominium Building Can Treat it as a Separate New Building under Section 42(e)(1)

PLR 200334011 -
Redemption of Tax-Exempt Bonds under §42(h)(4)(B)

PLR 200333016 -
Extension of Time to File Application for Certification of Historic Status

PLR 200333011 -
Extension of Time to Elect under §42(f)(1)

PLR 200331008 -
IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose

PLR 200331007 -
IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose

PLR 200331006 -
IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose

PLR 200331005 -
IRC Section 4944 - Taxes on Investments Which Jeopardize Charitable Purpose

PLR 200330023 -
Extension of Time to Make an Election under § 42(g)(1)

PLR 200328023 -
Extension of Time to File Application for Certification of Historic Status

PLR 200324042 -
Project Financed with Tax-Exempt Bonds

PLR 200324025 -
Project Financed with Tax-Exempt Bonds

PLR 200319003 -
Extension of Time to Make an Election Under § 42(g)(1)

PLR 200309009 -
Recession of Quit Claim Deed Nullifies New Placement in Service

PLR 200305015 -
Sections 42 and 263A – Interest Capitalized Under Substituted Costs Included in Eligible Basis