federal_register: 2015-15411

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2015-15411 Issue Price Definition for Tax-Exempt Bonds Proposed Rule This document partially withdraws the portion of the notice of proposed rulemaking published in the Federal Register on September 16, 2013 (78 FR 56842), relating to the definition of issue price for purposes of the arbitrage restrictions under section 148 of the Internal Revenue Code (Code). This document also contains a notice of proposed rulemaking that provides a revised definition of issue price for purposes of the arbitrage restrictions. In addition, this document provides notice of a public hearing on the proposed regulations in this document. The proposed regulations in this document affect issuers of tax-exempt and other tax-advantaged bonds. 2015-06-24 2015 6 https://www.federalregister.gov/documents/2015/06/24/2015-15411/issue-price-definition-for-tax-exempt-bonds https://www.govinfo.gov/content/pkg/FR-2015-06-24/pdf/2015-15411.pdf Treasury Department; Internal Revenue Service 497,254 This document partially withdraws the portion of the notice of proposed rulemaking published in the Federal Register on September 16, 2013 (78 FR 56842), relating to the definition of issue price for purposes of the arbitrage restrictions under section... 1545-BM46

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