Exception:

Internal Revenue Manual Part 4. Examining Process · 2026-10-03 edition · updated 2026-10-04 · United States

Exceptions to this rule may be made for closing agreements that resolve compliance failures with the arbitrage yield restriction and rebate requirements to permit investment proceeds to be paid, and for disposition proceeds applied to redeem or defease the bonds.

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▸Contents — Internal Revenue Manual Part 4. Examining Process

Internal Revenue Manual Part 4. Examining Process

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