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TREAS/IRS RIN: 1545-BC07 Publication ID: Fall 2013 
Title: General Allocation and Accounting Regulations Under Section 141 
Abstract: This regulation provides rules for the allocation of and accounting for bond proceeds for purposes of determining whether bonds are private activity bonds under section 141 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 
Legal Authority: 26 USC 7805 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/26/2006  71 FR 56072 
NPRM Comment Period End  12/26/2006   
Public Hearing  01/11/2007   
Final Action  12/00/2013   
Additional Information: REG-140379-02 Drafting attorney: Zoran Stojanovic (202) 622-3721 Reviewing attorney: Johanna Som de Cerff (202) 622-4438 Treasury attorney: Vicky Tsilas (202) 622-1190 CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Merged with 1545-BB23, Related to 1545-BH48 
Agency Contact:
Zoran Stojanovic
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4564
Fax:202 317-4470
Email: zoran.stojanovic@irscounsel.treas.gov

 
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