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TREAS/IRS RIN: 1545-BI22 Publication ID: Spring 2009 
Title: ●Reissuance Standards for Tax-Exempt Bonds 
Abstract: These regulations provide standards that clarify when tax-exempt bonds are treated as reissued or retired for purposes of sections 103 and 141 through 150 or the Internal Revenue Code. Generally, the regulations will address federal tax issues with respect to reissuance that have arisen as a result of problems in the auction rate sector of the tax-exempt bond market. The regulations will also address several arbitrage issues that have also arisen in the same market. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: Not Yet Determined   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  06/00/2009    
Additional Information: REG-141739-08 Drafting attorney: Aviva M. Roth (202) 622-3353 Reviewing attorney: Timothy L. Jones (202) 622-3701 CC: FIP
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: Undetermined 
Federalism: Undetermined 
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