... CommunityDevelopmentEntityBusinessesCDEsCDEsBusinesses & Residents Of LICsBusinessesPrivateInvestorsCDFI FundCash Tax Credit Benefit Tax Credit AllocationInvestments& LoansFinancialCounselingInvestments& LoansPurchaseLoans ... Analysis of Tax Returns As part of the pre-contact analysis, the tax return should be reviewed, including line items, credits, balance sheet, elections and schedules, and any documents related ... prohibited from purchasing tax- exempt bonds because tax- exempt financing provides a subsidy to borrowers and not bondholders. See T.D. 9171, 69 FR 77627, for discussion of Tax Exempt Bonds under...