View Rule
View EO 12866 Meetings | Printer-Friendly Version Download RIN Data in XML |
TREAS/IRS | RIN: 1545-BI22 | Publication ID: Spring 2019 |
Title: Reissuance Standards for Tax-Exempt Bonds | |
Abstract:
The final 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. |
|
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: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.) | |
Legal Authority: 26 U.S.C. 103, 141 to 150, and 7805 |
Legal Deadline:
None |
||||||||||||
Timetable:
|
Additional Information: REG-141739-08 (NPRM) Drafter attorney: Zoran Stojanovic (202) 317-6980 Reviewer attorney: Spence Hanemann (202) 317-4554 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: Zoran Stojanovic General Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 3547, Washington, DC 20224 Phone:202 317-6980 Fax:855 574-9027 Email: zoran.stojanovic@irscounsel.treas.gov |