Federal Taxation of Municipal Bonds Deskbook

ebook 11/1/2017 12:00:00 AM

By Victoria N. Ozimek

cover image of Federal Taxation of Municipal Bonds Deskbook

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The newest edition of Federal Taxation of Municipal Bonds Deskbook from the National Association of Bond Lawyers gathers a selection of the most commonly used IRC sections and applicable regulations dealing with municipal finance, as well as the most relevant statutory and legislative history cites for each section, SLGS regulations, and important revenue procedures. Organized by code section for easy reference, this convenient Deskbook is the portable solution for bond and tax attorneys, issuers, underwriters, and financial advisors who need fast access and definitive answers.

The November 2017 Edition has been updated to include:

  • Final regulations, T.D. 9777, provide arbitrage guidance for tax-exempt bonds.
  • Final regulations, T.D. 9741, make permanent the changes to the general allocation and accounting regulations under IRC Section 141 and provide remedial actions for tax-exempt bonds.
  • Final regulations, T.D. 9763, provide adjusted applicable federal rates under IRC Section 1288 and the adjusted federal long-term rate under IRC Section 382.
  • Proposed regulations, REG-129067-15, would revise Treasury Regulation Section 1.103-1.
  • Rev. Proc. 2016-44, which provides a management contract safe harbor.

    Trust the NABL and LexisNexis for complete and accurate coverage of municipal bond issues. Turn to this handy Deskbook when you need to find answers to your most common issues, or purchase it as part of the complete Federal Taxation of Municipal Bonds, Third Edition set.

  • Federal Taxation of Municipal Bonds Deskbook