Finanse publiczne · 13.11.2014

Arbitrage Rebate Overpayments on Tax-Exempt Bonds

This document contains final regulations that provide guidance on the recovery of overpayments of arbitrage rebate on tax-exempt bonds and other tax-advantaged bonds. These final regulations provide the deadline for filing a claim for an arbitrage rebate overpayment and certain other rules. These final regulations affect issuers of tax- exempt and tax-advantaged bonds.