For Tax Professionals  
T.D. 8712 February 19, 1997

Definition of Private Activity Bonds

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 602 [TD 8712] RIN 1545-AU62

TITLE: Definition of Private Activity Bonds

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final regulations on the definition of private activity bonds applicable to tax-exempt bonds issued by state and local governments. These final regulations reflect changes to the applicable law that were made by the Technical and Miscellaneous Revenue Act of 1988. These regulations affect issuers of tax-exempt bonds and provide needed guidance for applying the private activity bond restrictions.

DATES: These regulations are effective May 16, 1997. For dates of applicability of these regulations, see 1.141-15, 1.141-16, 1.148-6(a)(3) and 1.148-6(d)(1)(iii) of these regulations.

FOR FURTHER INFORMATION CONTACT: Loretta J. Finger or Nancy M. Lashnits, (202) 622-3980 (not a toll-free number).

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