← Treasury Federal Register rules

General Allocation and Accounting Regulations Under Section 141; Remedial Actions for Tax-Exempt Bonds; Correction

tax-irs · IRS · Rule · Published 2015-11-30 · Effective 2015-11-30 · 80 FR 74678

Document

Document number
2015-30321
Federal Register citation
80 FR 74678
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations; correction.
Category
tax-irs
Sub-agency
IRS
Publication date
2015-11-30
Effective date
2015-11-30
Treasury docket
TD 9741

Abstract

This document contains corrections to final regulations (TD 9741) that were published in the Federal Register on Tuesday, October 27, 2015 (80 FR 65637). The final regulations on allocation and accounting, and certain remedial actions, for purposes of the private activity bond restrictions under section 141of the Internal Revenue Code that apply to tax-exempt bonds issued by State and local governments.

Source

Authoritative
Federal Register document
Machine
JSON-LD · Markdown