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TREAS/IRS RIN: 1545-BM46 Publication ID: Fall 2015 
Title: Issue Price Definition for Tax-Exempt Bonds 
Abstract:

The proposed 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:
Action Date FR Cite
NPRM  06/24/2015  80 FR 36301   
NPRM Comment Period End  09/22/2015 
Final Action  01/00/2016 
Additional Information: REG-138526-14 Drafting Attorney: Lewis Bell (202) 317-6980 Reviewing Attorney: Johanna Som de Cerff (202) 317-6980 Treasury Attorney: John Cross (202) 622-1782 CC:FIP
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: State 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
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