Introduction to Tax For Public Finance – Tax Presentation

February.28.2017

Topics covered:

Introduction to Tax for Public Finance
Tax-Exemption for State and Local Bonds
Inefficiency in Tax-Exempt Subsidy
Types of Tax-Exempt Bonds
Overview of Federal Income Tax Restrictions
Use of Proceeds and Financed Project Private Activity Restrictions
Privately Used Projects
Arbitrage and Rebate
Other Federal Income Tax Restrictions
Tax Definitions—New Money vs. Refunding
Tax Definitions—Issuer and “Issue”

Authors

John Stanley Partner, Tax, Public Finance

San Francisco

See my bio

D:+1 415 773 5713
E: [email protected]

Practice:

Finance Sector
Tax
Public Finance

vCard

See full bio

John Stanley Partner

San Francisco

In his municipal finance practice, John has served as bond counsel, special tax counsel and underwriter’s counsel for a variety of transactions, including particularly governmental, airport, and public power financings. John has represented issuers and borrowers before the Internal Revenue Service in connection with audits, private letter rulings, and requests pursuant to the voluntary closing agreement program (VCAP).

John has worked with issuers to establish post-issuance compliance programs tailored to their specific financings, and also has significant experience with tax-exempt commercial paper programs for both governmental and exempt facilities. John is a regular speaker at various conferences focused on public finance and tax, including conferences organized by the National Association of Bond Lawyers, the American Bar Association Tax Section, and the California Bond Buyer Conference. John is serving as Chair of the National Association of Bond Lawyers' "The Institute" conference in 2024.