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TREAS/IRS RIN: 1545-BG41 Publication ID: Spring 2009 
Title: Guidance on Arbitrage 
Abstract: These regulations will 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: No  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  12/00/2009    
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