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Introduction

SECTION 3. SCOPE AND

Internal Revenue Bulletin 2010-2 · 2026-10-03 edition · updated 2026-10-04 · United States

APPLICATION

The IRS and the Department of the Treasury intend to issue proposed regulations to amend § 1.148–11(d)(1)(vi) in its entirety to provide that, as of the sale date of the tax-exempt bonds to be guaranteed, the amount of the bonds to be guaranteed by the fund plus the then-outstanding amount of bonds previously guaranteed by the fund may not exceed a total amount equal to 500 percent of the total costs of the assets held by the fund as of December 16, 2009.

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▸Contents — Internal Revenue Bulletin 2010-2
Internal Revenue Bulletin 2010-2

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