other · IRS · Rule · Published 2014-11-13 · Effective 2014-11-13 · 79 FR 67350
Document
Document number
2014-26738
Federal Register citation
79 FR 67350
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2014-11-13
Effective date
2014-11-13
Treasury docket
TD 9701
Abstract
This document contains final regulations that provide guidance on the recovery of overpayments of arbitrage rebate on tax-exempt bonds and other tax-advantaged bonds. These final regulations provide the deadline for filing a claim for an arbitrage rebate overpayment and certain other rules. These final regulations affect issuers of tax- exempt and tax-advantaged bonds.