# Arbitrage Rebate Overpayments on Tax-Exempt Bonds
> **IRS** · Final regulations. · Published 2014-11-13 · Effective 2014-11-13 · 79 FR 67350
## Document
- **Document number:** 2014-26738
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 67350
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/11/13/2014-26738/arbitrage-rebate-overpayments-on-tax-exempt-bonds)
---
*AI Analytics · CC0 1.0*