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TREAS/IRS RIN: 1545-BH38 Publication ID: Spring 2014 
Title: Guidance on Arbitrage II 
Abstract: These regulations will provide additional 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: 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
NPRM  09/16/2013  78 FR 56842   
NPRM Comment Period End  12/16/2013 
Final Action  09/00/2014 
Additional Information: REG-148659-07 Drafting attorney: Lewis Bell (202) 317-4565 Reviewing attorney: Johanna Som de Cerff (202) 317-4567 Treasury attorney: Vicky Tsilas (202) 622-1190 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 
Related RINs: Related to 1545-BG41 
Agency Contact:
Lewis Bell
Tax Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4565
Fax:855 574-9028
Email: lewis.bell@irscounsel.treas.gov