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Finance et marchés · 31/12/20181 min de lecture
Reissuance of State or Local Bonds
Traduction automatique locale · Langue originale de la source
Résumé
This document contains proposed regulations that address when tax-exempt bonds are treated as retired for purposes of section 103 and sections 141 through 150 of the Internal Revenue Code (Code). The proposed regulations are necessary to unify and to clarify existing guidance on this subject. The proposed regulations affect State and local governments that issue tax-exempt bonds.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →