# Arbitrage Guidance for Tax-Exempt Bonds; Correction
> **IRS** · Correcting amendment. · Published 2017-08-14 · Effective 2017-08-14 · 82 FR 37817
## Document
- **Document number:** 2017-17135
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 82 FR 37817
- **CFR reference:** 26 CFR 1
- **Publication date:** 2017-08-14
- **Effective date:** 2017-08-14
- **Treasury docket:** TD 9777
## Abstract

This document contains a correction 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
- [Federal Register document](https://www.federalregister.gov/documents/2017/08/14/2017-17135/arbitrage-guidance-for-tax-exempt-bonds-correction)
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