other · IRS · Rule · Published 2005-12-19 · Effective 2006-02-17 · 70 FR 75028
Document
Document number
05-23944
Federal Register citation
70 FR 75028
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2005-12-19
Effective date
2006-02-17
Treasury docket
TD 9234
Abstract
This document contains final regulations on the definition of private activity bond applicable to tax-exempt bonds issued by State and local governments. These regulations affect issuers of tax-exempt bonds and provide needed guidance for applying the private activity bond restrictions to refunding issues.