Arbitrage and Private Activity Restrictions Applicable to Tax-exempt Bonds Issued by State and Local Governments; Investment-type Property (prepayment); Private Loan (prepayment)
other · IRS · Rule · Published 2003-08-04 · Effective 2003-10-03 · 68 FR 45772
Document
Document number
03-19644
Federal Register citation
68 FR 45772
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2003-08-04
Effective date
2003-10-03
Treasury docket
TD 9085
Abstract
This document contains final regulations on the arbitrage and private activity restrictions applicable to tax-exempt bonds issued by State and local governments. These regulations affect issuers of tax- exempt bonds and provide guidance on the definitions of investment-type property and private loan to help issuers comply with the arbitrage and private activity restrictions.