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Complying with Arbitrage Requirements: A Guide for Issuers of Tax-Exempt Bonds

0919 Publ 5271 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Publication 5271 (Rev. 9-2019) Catalog Number 69338P Department of the Treasury Internal Revenue Service www.irs.gov

Contents

Introduction .............................................................................................................................1

Yield Restriction and Rebate Requirements .........................................................................2

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▸Contents — 0919 Publ 5271 (PDF)

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