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INCOME TAX

Internal Revenue Bulletin 2015-28 · 2026-10-03 edition · updated 2026-10-04 · United States

REG–138526–14, page 67. These proposed regulations provide a revised definition of issue price for purposes of the arbitrage restrictions under section 148 that apply to tax-exempt bonds under section 103, tax credit bonds under section 54A, and direct pay bonds under section 6431.

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▸Contents — Internal Revenue Bulletin 2015-28
Internal Revenue Bulletin 2015-28

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