View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BM46 | Publication ID: Fall 2016 |
Title: Issue Price Definition for Tax-Exempt Bonds | |
Abstract:
The final regulations define issue price for purposes of the arbitrage restrictions under section 148 of the Internal Revenue Code applicable to tax-exempt bonds and other tax-advantaged bonds. |
|
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: Undetermined |
CFR Citation: 26 CFR 1.148-1 26 CFR 1.148-11 26 CFR 1.148-0 | |
Legal Authority: 26 U.S.C. 148(i) 26 U.S.C. 7805 |
Legal Deadline:
None |
||||||||||||
Timetable:
|
Additional Information: REG-138526-14 (action) Drafting Attorney: Lewis Bell (202) 317-4565 Reviewing Attorney: Johanna Som de Cerff (202) 317-4567 Treasury Attorney: John Cross (202) 622-1782 CC:FIP | |
Regulatory Flexibility Analysis Required: Yes | Government Levels Affected: Local, Tribal |
Small Entities Affected: Businesses | Federalism: Undetermined |
Included in the Regulatory Plan: No | |
RIN Data Printed in the FR: Yes | |
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 |