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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