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TREAS/IRS RIN: 1545-BG41 Publication ID: Fall 2008 
Title: Guidance on Arbitrage 
Abstract: The notice of proposed rulemaking provides that the Department of the Treasury and the Internal Revenue Service propose to provide guidance on arbitrage under section 148 of the Internal Revenue Code. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.148-0 and 1.148-1    26 CFR 1.148-3 to 1.148-5    26 CFR 1.148-8    26 CFR 1.148-11   
Legal Authority: 26 USC 148    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/26/2007  72 FR 546606   
NPRM Comment Period End   12/26/2007    
Public Hearing   01/30/2008    
Final Action  12/00/2008    
Additional Information: REG-106143-07 Drafting attorney: Aviva M. Roth (202) 622-3353 Reviewing attorney: Johanna Som de Cerff (202) 622-4438 Treasury attorney: John Cross (202) 622-1322 CC: FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Aviva M. Roth
Attorney
Department of the Treasury
Internal Revenue Service
Room 4013, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-3353
Email: aviva.m.roth@irscounsel.treas.gov