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Introduction

SECTION 3. PROCEDURES FOR

Internal Revenue Bulletin 2005-28 · 2026-10-03 edition · updated 2026-10-04 · United States

CORRECTING A FAILURE TO PAY REBATE

.01 In general . A failure to pay the correct rebate amount when required by § 148(f)(3) and § 1.148–3(g) will not cause the bonds of an issue to be arbitrage bonds

the person authorized to sign the returns, adopting the signature on the returns.

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▸Contents — Internal Revenue Bulletin 2005-28
Internal Revenue Bulletin 2005-28

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