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News EssentialsIRS Resources | Issue Number: N-2013-39 & N-2013-40Inside This IssueNotice 2013-39 provides relief from certain requirements in § 142(d) to Issuers of tax-exempt bonds that approve the housing of individuals displaced due to the effects of severe storms in Oklahoma in residential rental projects financed with tax-exempt bonds under § 142(d). It complements Notice 2013-40. Notice 2013-40 suspends certain requirements under § 42 of the Internal Revenue Code for low-income housing credit projects to provide emergency housing relief needed as a result of the devastation caused by severe storms and tornadoes in the State of Oklahoma. Both will appear in IRB 2013-25 dated June 17, 2013. Thank you for subscribing to IRS GuideWire, an IRS e-mail service. If you are a Tax Professional and have a specific concern about your tax situation, call the IRS Practitioner Priority Service 1-866-860-4259. This message was distributed automatically from the IRS GuideWire mailing list. Please Do Not Reply To This Message. |
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