other · IRS · Rule · Published 1998-12-30 · 63 FR 71748
Document
Document number
98-34209
Federal Register citation
63 FR 71748
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
1998-12-30
Treasury docket
TD 8801
Abstract
This document contains final regulations on the arbitrage restrictions applicable to tax-exempt bonds issued by State and local governments. Changes to applicable law were made by the Tax Reform Act of 1986. These regulations affect issuers of tax-exempt bonds and provide guidance for complying with the arbitrage regulations.