Federal Taxation of Municipal Bonds Deskbook

ebook Nov. 2020

By John W. Hutchinson

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 solution for bond and tax attorneys, issuers, underwriters, and financial advisors who need fast access and definitive answers.

The November 2020 Edition has been updated to include:

  • Addition of Proposed Treasury Regulation § 1.1001-6 regarding transition from interbank offered rates.
  • Treasury Decisions 9854 which makes changes to Treasury Regulation § 1.148-2 and makes final Treasury Regulations § 1.148-11(n), Investment-type property.
  • Addition of Rev. Proc. 2019-17 regarding qualified residential rental projects to use certain group references for tenants.
  • Additional of Notice 2019-39 regarding current refunding for certain targeted state, local and Indian tribal government bond programs.
  • Federal Taxation of Municipal Bonds Deskbook