other · IRS · Rule · Published 2001-11-20 · Effective 2001-11-20 · 66 FR 58061
Document
Document number
01-28998
Federal Register citation
66 FR 58061
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2001-11-20
Effective date
2001-11-20
Treasury docket
TD 8967
Abstract
This document amends the final regulations on the definition of private business use applicable to tax-exempt bonds issued by State and local governments. The amendments provide that certain arrangements do not result in private business use if the term of the use does not exceed 50, 100 or 200 days, as applicable.