1545-BI22 201804 Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Reissuance Standards for Tax-Exempt Bonds

These regulations will provide standards that clarify when tax-exempt bonds are treated as reissued or retired for purposes of sections 103 and 141 through 150 of the Internal Revenue Code. Generally, the regulations will address Federal tax issues with respect to reissuances that have arisen as a result of problems in the auction rate sector of the tax-exempt bond market. The regulations will also address several arbitrage issues that have arisen in the same market.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Other Not Yet Determined 26 U.S.C. 7805 No NPRM 06/00/2018 REG-141739-08 (NPRM) Drafter attorney: Spence Hanemann (202) 317-6980 Reviewer attorney: Vicky Tsilas (202) 317-6980 Treasury attorney: John Cross (202) 622-1782 CC: FIP No None No No No No Spence Hanemann W. 1545 Internal Revenue Service IRS 202 317-4554 855 574-9023 spence.w.hanemann@irscounsel.treas.gov 1111 Constitution Avenue NW., Room 3547, Washington DC 20224