Internal Revenue Service September 16, 2013 – Federal Register Recent Federal Regulation Documents

Arbitrage Restrictions on Tax-Exempt Bonds
Document Number: 2013-21880
Type: Proposed Rule
Date: 2013-09-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations on the arbitrage restrictions under section 148 of the Internal Revenue Code applicable to tax-exempt bonds and other tax-advantaged bonds. These proposed regulations amend existing regulations to address certain current market developments, simplify certain provisions, address certain technical issues, and make the regulations more administrable. These proposed regulations affect issuers of tax-exempt and other tax- advantaged bonds. This document also provides notice of a public hearing on these proposed regulations.
Arbitrage Rebate Overpayments on Tax-Exempt Bonds
Document Number: 2013-21879
Type: Proposed Rule
Date: 2013-09-16
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance on the recovery of overpayments of arbitrage rebate on tax- exempt bonds and other tax-advantaged bonds. These proposed regulations provide the deadline for filing a claim for an arbitrage rebate overpayment and certain other rules. These proposed regulations affect issuers of tax-exempt and tax-advantaged bonds. This document also provides notice of a public hearing on these proposed regulations.