other · Treasury · Rule · Published 1997-01-16 · Effective 1997-05-16 · 62 FR 2275
Document
Document number
97-710
Federal Register citation
62 FR 2275
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
Treasury
Publication date
1997-01-16
Effective date
1997-05-16
Treasury docket
TD 8712
Abstract
This document contains final regulations on the definition of private activity bonds applicable to tax-exempt bonds issued by state and local governments. These final regulations reflect changes to the applicable law that were made by the Technical and Miscellaneous Revenue Act of 1988. These regulations affect issuers of tax-exempt bonds and provide needed guidance for applying the private activity bond restrictions.