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TREAS/IRS RIN: 1545-BQ20 Publication ID: Fall 2022 
Title: Refunding Bonds 

These regulations will clarify rules under section 148 and definitions under section 150 regarding refunding bonds. For example, it is expected these regulations will clarify the valuation of certain investments allocated to refunding issues and provide guidance on when issues of student loan bonds and mortgage revenue bonds will be treated as refunding issues.

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 
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
Action Date FR Cite
NPRM  06/00/2023 
Additional Information: REG-117298-21 (NPRM) Drafter attorney: Lewis Bell (202) 317-4565 Reviewer attorney: Johanna L. Som de Cerff (202) 317-4567 Treasury attorney: N/A CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Local, State, Tribal 
Federalism: No 
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