Arbitrage Guidance for Tax-Exempt Bonds; Correction

tax-irs · IRS · Rule · Published 2016-08-23 · Effective 2016-08-23 · 81 FR 57459

Document

Document number: 2016-20086
Federal Register citation: 81 FR 57459
CFR reference: 26 CFR 1
Type: Rule
Action: Final regulations; correction.
Category: tax-irs
Sub-agency: IRS
Publication date: 2016-08-23
Effective date: 2016-08-23
Treasury docket: TD 9777

Abstract

This document contains corrections to final regulations (TD 9777) that were published in the Federal Register on Monday, July 18, 2016 (81 FR 46582). The final regulations relate to the arbitrage restrictions under section 148 of the Internal Revenue Code applicable to tax-exempt bonds and other tax-advantaged bonds issued by State and local governments.

Source

Authoritative: Federal Register document
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