On December 31, 2018, the Department of the Treasury and the Internal Revenue Service released final regulations (the “Final Regulations”) relating to public approval requirements for tax exempt private activity bonds. The...more
On September 28, 2017, the Internal Revenue Service (IRS) withdrew previous proposed regulations and released new proposed regulations (the “Proposed Regulations”) relating to public approval requirements for tax exempt...more
10/13/2017
/ 501(c)(3) ,
Bond Issuers ,
Bonds ,
Internal Revenue Code (IRC) ,
IRS ,
Notice Provisions ,
Notice Requirements ,
Proposed Regulation ,
Public Notice ,
Tax-Exempt Bonds ,
Websites
After two sets of proposed regulations, Treasury and IRS have now released final regulations on the definition of “issue price” for purposes of arbitrage investment restrictions that apply to tax-advantaged bonds (the “Final...more