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TREAS/IRS | RIN: 1545-BG91 | Publication ID: Spring 2018 |
Title: Public Approval Guidance for Tax-Exempt Bonds | |
Abstract:
These regulations will provide guidance under section 147(f) relating to the public approval requirement applicable to private activity bonds. Since the current guidance relating to the public approval requirement was published in section 5f.103-2, several questions have arisen regarding the proper application of the public approval requirement for certain types of tax-exempt bond financing. These regulations will address these questions. |
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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: Final Rule Stage |
Major: No | Unfunded Mandates: No |
EO 13771 Designation: Other | |
CFR Citation: 26 CFR 1 | |
Legal Authority: 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-128841-07 Drafter attorney: Spence Hanemann (202) 317-6980 Reviewer attorney: Vicky Tsilas (202) 317-6980 Treasury attorney: John Cross (202) 622-1782 CC: FIP | |
Regulatory Flexibility Analysis Required: No | Government Levels Affected: Local, State |
Small Entities Affected: Governmental Jurisdictions | 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 |