释义 |
Form 8038-CP Form 8038-CPA form that the issuer of certain bonds files with the IRS to receive reimbursements for coupon payments. Under the American Recovery and Reinvestment Act and similar legislation, qualified bonds may be used to pay for certain environmentally sustainable projects, certain school construction projects, and other projects intended to provide construction and similar jobs to Americans. These bond issuers receive credit up to a certain level of coupon payments. |