# Mortgage Revenue Bonds
> **IRS** · Final regulations. · Published 2005-05-23 · Effective 2005-05-23 · 70 FR 29447
## Document
- **Document number:** 05-10163
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 70 FR 29447
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2005/05/23/05-10163/mortgage-revenue-bonds)
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