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TREAS/IRS | RIN: 1545-BQ20 | Publication ID: Fall 2024 |
Title: Refunding Bonds | |
Abstract:
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. |
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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: 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 |
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Timetable:
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Additional Information: REG-117298-21 (NPRM) Drafter attorney: Brian Choi (202) 317- 6980 Reviewer attorney: Johanna L. Som de Cerff (202) 317-6980 Treasury attorney: David Bergman (202) 705-2463 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: Brian Choi General Attorney Department of the Treasury Internal Revenue Service 1111 Constitution Avenue NW, Room 5009, Washington, DC 20224 Phone:202 317-3154 Email: brian.m.choi@irscounsel.treas.gov |