Public Approval of Tax-Exempt Private Activity Bonds
other · IRS · Rule · Published 2018-12-31 · Effective 2018-12-31 · 83 FR 67685
Document
Document number
2018-28371
Federal Register citation
83 FR 67685
CFR reference
26 CFR 1
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2018-12-31
Effective date
2018-12-31
Treasury docket
TD 9845
Abstract
This document contains final regulations on the public approval requirement applicable to tax-exempt private activity bonds issued by State and local governments. The final regulations update and replace existing regulations to address statutory changes, streamline the public approval process, and reduce administrative burdens. The final regulations affect State and local governments that issue tax-exempt private activity bonds.