United States Government Publishing Office publisher pbl distributor dst United States National Archives and Records Administration Office of the Federal Register author aut Government Organization text government publication eng FR Regulatory Information 2003_register executive 2010-09-23 article Rules and Regulations D09002ee1c8176f8d D09002ee1c8177088 United States Department of the Treasury originator org United States Government Agency or Subagency United States Internal Revenue Service originator org United States Government Agency or Subagency This document contains final regulations on the arbitrage and private activity restrictions applicable to tax-exempt bonds issued by State and local governments. These regulations affect issuers of tax- exempt bonds and provide guidance on the definitions of investment-type property and private loan to help issuers comply with the arbitrage and private activity restrictions. 68 FR 45772 https://www.govinfo.gov/app/details/FR-2003-08-04/03-19644 03-19644 fr04au03-3 RIN 1545-AY12 4830-01-P TD 9085 https://www.govinfo.gov/app/details/FR-2003-08-04/03-19644 https://www.govinfo.gov/content/pkg/FR-2003-08-04/html/03-19644.htm https://www.govinfo.gov/content/pkg/FR-2003-08-04/pdf/03-19644.pdf Income Taxes Reporting and Recordkeeping Requirements 6 p. 45772 45777 68 FR 45772 Title 26 Part 1 26 CFR Part 1 RIN 1545-AY12 Arbitrage and Private Activity Restrictions Applicable to Tax-exempt Bonds Issued by State and Local Governments; Investment-type Property (prepayment); Private Loan (prepayment); Federal Register Vol. 68, Issue RULE 03-19644 DEPARTMENT OF THE TREASURY Internal Revenue Service 2003-10-03 TD 9085 4830-01-P 03-19644 Final regulations.

This document contains final regulations on the arbitrage and private activity restrictions applicable to tax-exempt bonds issued by State and local governments. These regulations affect issuers of tax- exempt bonds and provide guidance on the definitions of investment-type property and private loan to help issuers comply with the arbitrage and private activity restrictions.

Effective Date: These regulations are effective October 3, 2003. Johanna Som de Cerff (202) 622-3980 (not a toll-free number). Income Taxes Reporting and Recordkeeping Requirements Income taxes: Tax-exempt bonds issued by State and local governments; arbitrage and private activity restrictions; investment-type property and private loan (prepayment), Vol. 68, no. 149 Office of the Federal Register, National Archives and Records Administration 2003-08-04 continuing daily deposited born digital 344 p. Table of Contents: AE 2.7: GS 4.107: AE 2.106: KF70.A2 https://www.govinfo.gov/app/details/FR-2003-08-04 P0b002ee1809a46f8 0097-6326 0042-1219 0364-1406 769-004-00000-9 000582072 f:fr04au03 https://www.govinfo.gov/app/details/FR-2003-08-04 https://www.govinfo.gov/content/pkg/FR-2003-08-04/pdf/FR-2003-08-04.pdf https://www.govinfo.gov/content/pkg/FR-2003-08-04/xml/FR-2003-08-04.xml fdlp 45741 46072 DGPO 2010-09-23 2024-06-07 FR-2003-08-04 machine generated eng FR FR-2003-08-04 68 149