Internal Revenue Service April 3, 2018 – Federal Register Recent Federal Regulation Documents

Arbitrage Guidance for Tax-Exempt Bonds; Correction
Document Number: 2018-06704
Type: Rule
Date: 2018-04-03
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to final regulations (TD 9777) that were published in the Federal Register on Monday, July 18, 2016. The final regulations are related to arbitrage restrictions under section 148 of the Internal Revenue Code applicable to tax-exempt bonds and other tax-advantaged bonds issued by State and local governments.