other · IRS · Rule · Published 2005-05-23 · Effective 2005-05-23 · 70 FR 29447
Document
Document number
05-10163
Federal Register citation
70 FR 29447
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2005-05-23
Effective date
2005-05-23
Treasury docket
TD 9204
Abstract
This document contains final regulations that provide guidance regarding the limitation on the effective rate of mortgage interest for purposes of mortgage revenue bonds issued by State and local governments. These regulations provide guidance to State and local governments that issue tax-exempt mortgage revenue bonds.