# Arbitrage Restrictions on Tax-Exempt Bonds
> **IRS** · Final regulations. · Published 1998-12-30 · 63 FR 71748
## Document
- **Document number:** 98-34209
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 63 FR 71748
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1998/12/30/98-34209/arbitrage-restrictions-on-tax-exempt-bonds)
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