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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
2016-16558 Arbitrage Guidance for Tax-Exempt Bonds Rule This document contains final regulations on the arbitrage restrictions under section 148 of the Internal Revenue Code (Code) applicable to tax-exempt bonds and other tax-advantaged bonds issued by State and local governments. These final regulations amend existing regulations to address certain market developments, simplify certain provisions, address certain technical issues, and make existing regulations more administrable. These final regulations affect State and local governments that issue tax-exempt and other tax-advantaged bonds. 2016-07-18 2016 7 https://www.federalregister.gov/documents/2016/07/18/2016-16558/arbitrage-guidance-for-tax-exempt-bonds https://www.govinfo.gov/content/pkg/FR-2016-07-18/pdf/2016-16558.pdf Treasury Department; Internal Revenue Service 497,254 This document contains final regulations on the arbitrage restrictions under section 148 of the Internal Revenue Code (Code) applicable to tax-exempt bonds and other tax-advantaged bonds issued by State and local governments. These final regulations...  

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