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TREAS/IRS | RIN: 1545-BI22 | Publication ID: Fall 2017 |
Title: Reissuance Standards for Tax-Exempt Bonds | |
Abstract:
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. |
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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: Proposed Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-141739-08 (NPRM) Drafting attorney: Spence Hanemann (202) 317-6980 Reviewing attorney: Vicky Tsilas (202) 317-6980 Treasury attorney: John Cross (202) 622-1782 CC: FIP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: None |
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 |