other · IRS · Rule · Published 2016-12-09 · Effective 2016-12-09 · 81 FR 88999
Document
Document number
2016-29486
Federal Register citation
81 FR 88999
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2016-12-09
Effective date
2016-12-09
Treasury docket
TD 9801
Abstract
This document contains final regulations on the definition of issue price for purposes of the arbitrage investment restrictions that apply to tax-exempt bonds and other tax-advantaged bonds. These final regulations affect State and local governments that issue tax-exempt bonds and other tax-advantaged bonds.