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TREAS/IRS RIN: 1545-BA46 Publication ID: Spring 2011 
Title: Amendment to the Definition of Refunding 
Abstract: This regulation will amend the definition of a refunding issue applicable to tax-exempt bonds issued by State and local governments. 
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 150-1    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  04/10/2002  67 FR 17309   
NPRM Comment Period End  07/09/2002    
Outlines of Topics Due  07/09/2002    
Public Hearing  07/30/2002    
Final Action  06/00/2011    
Additional Information: REG-165706-01 Drafting attorney: Johanna Som de Cerff (202) 622-4438 Reviewing attorney: James A. Polfer (202) 622-3980 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 
Agency Contact:
Johanna Som de Cerff
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4438
Email: johanna.somdecerff@irscounsel.treas.gov