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Arbitrage Guidance for Tax-Exempt Bonds

tax-irs · IRS · Rule · Published 2016-07-18 · Effective 2016-07-18 · 81 FR 46582

Document

Document number
2016-16558
Federal Register citation
81 FR 46582
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
tax-irs
Sub-agency
IRS
Publication date
2016-07-18
Effective date
2016-07-18
Treasury docket
TD 9777

Abstract

This document contains final regulations on the arbitrage restrictions under section 148 of the Internal Revenue Code (Code) applicable to tax-exempt bonds and other tax-advantaged bonds issued by State and local governments. These final regulations amend existing regulations to address certain market developments, simplify certain provisions, address certain technical issues, and make existing regulations more administrable. These final regulations affect State and local governments that issue tax-exempt and other tax-advantaged bonds.

Source

Authoritative
Federal Register document
Machine
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