# Issue Price Definition for Tax-Exempt Bonds
> **IRS** · Final regulations. · Published 2016-12-09 · Effective 2016-12-09 · 81 FR 88999
## Document
- **Document number:** 2016-29486
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 88999
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/12/09/2016-29486/issue-price-definition-for-tax-exempt-bonds)
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