1987 ALLOCATIONS OF THE UNIFIED VOLUME CAP
UNDER THE TAX REFORM ACT OF 1986
UNDER THE TAX REFORM ACT OF 1986
§ 7.331. Allocations.
The State ceiling for the issuance of qualified private activity bonds provided by section 146(d) of the Internal Revenue Code, as amended by section 1301(b) of the Tax Reform Act of 1986 (26 U.S.C.A. § 1301(b)), for calendar year 1987 shall be allocated utilizing the authority provided by section 146(e) of the Internal Revenue Code, as amended by section 1301(b) of the Tax Reform Act of 1986 (26 U.S.C.A. § 1301(b)), and section 6(a) of the Tax-Exempt Bond Allocation Act (73 P. S. § 397.6(a)), in the manner provided by this subchapter and by regulations adopted by the Department of Commerce at 12 Pa. Code Chapter 63 (relating to private activity bonds—allocations).
The provisions of this § 7.331 adopted by Executive Order 1987-1, dated January 7, 1987, effective January 1, 1987, 17 Pa.B. 240; corrected February 6, 1987, 17 Pa.B. 626.
This section cited in 12 Pa. Code § 63.2 (relating to provisions of the Tax-Exempt Bond Allocation Act suspended).
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