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TREAS/IRS | RIN: 1545-BG41 | Publication ID: Spring 2016 |
Title: Arbitrage Guidance for Tax-Exempt Bonds | |
Abstract:
These regulations will provide guidance on arbitrage under section 148 of the Internal Revenue Code. |
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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 U.S.C. 148 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-106143-07 Drafting attorney: Spence Hannemann (202) 317-4554 Reviewing attorney: Johanna Som de Cerff (202) 317-4567 Treasury attorney: John Cross (202) 622-1782 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: Spence W. Hanemann Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-4554 Fax:855 574-9023 Email: spence.w.hanemann@irscounsel.treas.gov |