# General Allocation and Accounting Regulations Under Section 141; Remedial Actions for Tax-Exempt Bonds
> **IRS** · Final regulations. · Published 2015-10-27 · Effective 2015-10-27 · 80 FR 65637
## Document
- **Document number:** 2015-27328
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 80 FR 65637
- **CFR reference:** 26 CFR 1
- **Publication date:** 2015-10-27
- **Effective date:** 2015-10-27
- **Treasury docket:** TD 9741
## Abstract

This document contains final regulations on allocation and accounting, and certain remedial actions, for purposes of the private activity bond restrictions under section 141 of the Internal Revenue Code that apply to tax-exempt bonds issued by State and local governments. The final regulations provide State and local governmental issuers of tax-exempt bonds with guidance for applying the private activity bond restrictions.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2015/10/27/2015-27328/general-allocation-and-accounting-regulations-under-section-141-remedial-actions-for-tax-exempt)
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