View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BG91 | Publication ID: Fall 2013 |
Title: Public Approval Guidance for Tax-Exempt Bonds | |
Abstract: These regulations will create a new section 1.147(f)-1 under section 1.147(f) of the Code relating to the public approval requirement applicable to private activity bonds. Since the temporary regulations under section 103(k) of the 1954 Code relating to the public approval requirement applicable to industrial development bonds (not to qualified mortgage bonds, qualified student loan bonds, and qualified 501(c)(3) bonds) were published, several questions have arisen regarding the proper application of the public approval requirement under certain types of tax-exempt bond financings. | |
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 1301 26 USC 7805 26 USC 147(f)-1 |
Legal Deadline:
None |
||||||||||||||||||
Timetable:
|
Additional Information: REG-128841-07 Drafting attorney: David E. White (202) 622-3049 Reviewing attorney: James A. Polfer (202) 622-3980 CC: FIP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Local, State |
Small Entities Affected: Governmental Jurisdictions | Federalism: No |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: No | |
Agency Contact: David E. White Attorney-Advisor Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Washington, DC 20224 Phone:202 622-3049 Fax:202 622-4437 Email: david.white@irscounsel.treas.gov |