RP-2017-13

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January 17, 2017

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Issue Number: RP-2017-13

Inside This Issue

Revenue Procedure 2017-13 provides updated safe harbor conditions under which a management contract does not result in private business use of property financed with governmental tax-exempt bonds under § 141(b) or cause the modified private business use test for property financed with qualified 501(c)(3) bonds under § 145(a)(2)(B) to be met. This revenue procedure modifies, amplifies, and supersedes Rev. Proc. 2016-44, 2016-36 IRB 316.

Revenue Procedure 2017-13 will be in IRB 2017-06, dated 2/6/17.

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