federal_register: 2016-03790
This data as json
| document_number | title | type | abstract | publication_date | pub_year | pub_month | html_url | pdf_url | agency_names | agency_ids | excerpts | regulation_id_numbers |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2016-03790 | Definition of Political Subdivision | Proposed Rule | This document contains proposed regulations that provide guidance regarding the definition of political subdivision for purposes of tax-exempt bonds. The proposed regulations are necessary to specify the elements of a political subdivision. The proposed regulations will affect State and local governments that issue tax-exempt bonds and users of property financed with tax-exempt bonds. Under certain transition rules, however, the proposed definition of political subdivision will not apply for determining whether outstanding bonds are obligations of a political subdivision and will not apply to existing entities for a transition period. This document also provides a notice of a public hearing for these proposed regulations. | 2016-02-23 | 2016 | 2 | https://www.federalregister.gov/documents/2016/02/23/2016-03790/definition-of-political-subdivision | https://www.govinfo.gov/content/pkg/FR-2016-02-23/pdf/2016-03790.pdf | Treasury Department; Internal Revenue Service | 497,254 | This document contains proposed regulations that provide guidance regarding the definition of political subdivision for purposes of tax-exempt bonds. The proposed regulations are necessary to specify the elements of a political subdivision. The... | 1545-BM99 |