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금융 및 시장 · 2018. 12. 31.1 분 읽기
Reissuance of State or Local Bonds
로컬 자동 번역 · 원본 출처 언어
요약
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.
원본 출처 언어: Federal Register — Department of the Treasury원문 발표 열기 →