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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.

 
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
Timetable:
Action Date FR Cite
NPRM  06/00/2018 
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