# Obligations of States and Political Subdivisions
> **IRS** · Final and temporary regulations. · Published 2001-01-18 · Effective 2001-01-19 · 66 FR 4661
## Document
- **Document number:** 01-1412
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 4661
- **CFR reference:** 26 CFR 1
- **Publication date:** 2001-01-18
- **Effective date:** 2001-01-19
- **Treasury docket:** TD 8941
## Abstract

This document contains temporary regulations that provide guidance to issuers of tax-exempt bonds for output facilities. This document also contains final regulations that provide guidance to certain nongovernmental persons that are engaged in the local furnishing of electric energy or gas using facilities financed with state or local government bonds. These regulations will affect issuers of tax-exempt bonds and nongovernmental persons engaged in the local furnishing of electric energy or gas after the effective date. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section of this issue of the Federal Register.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/01/18/01-1412/obligations-of-states-and-political-subdivisions)
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