other · IRS · Rule · Published 1996-05-31 · Effective 1996-05-31 · 61 FR 27258
Document
Document number
96-13718
Federal Register citation
61 FR 27258
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1996-05-31
Effective date
1996-05-31
Treasury docket
TD 8673
Abstract
This document contains final regulations relating to enterprise zone facility bonds issued by State and local governments. These regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993. These regulations affect issuers of enterprise zone facility bonds.