# Definition of Private Activity Bonds
> **Treasury** · Final regulations. · Published 1997-01-16 · Effective 1997-05-16 · 62 FR 2275
## Document
- **Document number:** 97-710
- **Category:** other
- **Sub-agency:** Treasury
- **Federal Register citation:** 62 FR 2275
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/01/16/97-710/definition-of-private-activity-bonds)
---
*AI Analytics · CC0 1.0*