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Introduction

SECTION 4. TEMPORARY

Internal Revenue Bulletin 2005-52 · 2026-10-03 edition · updated 2026-10-04 · United States

REGULATIONS

The Treasury Department and the Internal Revenue Service intend to issue temporary and proposed regulations (the “Temporary Regulations”) under section 54 to provide guidance to holders and issuers of clean renewable energy bonds. The Temporary Regulations will address, among other matters, remedial actions and arbitrage restrictions applicable to clean renewable energy bonds.

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▸Contents — Internal Revenue Bulletin 2005-52
Internal Revenue Bulletin 2005-52

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