other · IRS · Rule · Published 2002-09-23 · Effective 2002-11-22 · 67 FR 59756
Document
Document number
02-24137
Federal Register citation
67 FR 59756
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2002-09-23
Effective date
2002-11-22
Treasury docket
TD 9016
Abstract
This document contains final regulations on the definition of private activity bonds applicable to tax-exempt bonds issued by state and local governments for output facilities. These regulations affect issuers of tax-exempt bonds and provide needed guidance for applying the private activity bond restrictions to output facilities.