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TREAS/IRS RIN: 1545-BH38 Publication ID: Fall 2008 
Title: Guidance on Arbitrage II 
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: Long-Term Actions 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1.148-0 to 1.148-6    26 CFR 1.148-9    26 CFR 1.148-11    26 CFR 1.150-1    ...     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 148    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Next Action Undetermined  To Be Determined    
Additional Information: REG-148659-07 Drafting attorney: Aviva M. Roth (202) 622-3353 Reviewing attorney: Johanna Som de Cerff (202) 622-4438 Treasury attorney: John Cross (202) 622-1322
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 
Related RINs: Related to 1545-BG41 
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