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TREAS/IRS | RIN: 1545-BI22 | Publication ID: Fall 2024 |
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 streamline, unify, and coordinate existing guidance and special rules for tax-exempt bonds, including qualified tender option bonds, set forth in Notice 88-130 and Notice 2008-41 with general Federal tax rules for significant modifications of debt instruments under section 1001 and section 1.1001-3. |
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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 |
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 26 U.S.C. 7805 |
Legal Deadline:
None |
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Timetable:
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Additional Information: REG-141739-08 (Final) Drafter attorney: Jason Deirmenjian (202-317-6980 Reviewer attorney: Zoran Stojanovic (202) 317-6980 Treasury attorney: Angela Walitt (202) 622-1787 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: Jason Deirmenjian Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW., Room 5319, Washington, DC 20224 Phone:202 317-6980 Fax:855 591-7867 Email: jason.p.deirmenjian@irscounsel.treas.gov |