Federal Taxation of Municipal Bonds Deskbook

The newest edition of Federal Taxation of Municipal Bonds Deskbook from the National Association of Bond Lawyers gathers a selection of the most commonly used IRC sections and applicable regulations dealing with municipal finance, as well as the most relevant statutory and legislative history cites for each section, SLGS regulations, and important revenue procedures.
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3rd Edition (Nov. 2019)
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ISBN: 9781522186441
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Book Edition: 2019

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The newest edition of Federal Taxation of Municipal Bonds Deskbook from the National Association of Bond Lawyers gathers a selection of the most commonly used IRC sections and applicable regulations dealing with municipal finance, as well as the most relevant statutory and legislative history cites for each section, SLGS regulations, and important revenue procedures. Organized by code section for easy reference, this convenient Deskbook is the portable solution for bond and tax attorneys, issuers, underwriters, and financial advisors who need fast access and definitive answers.

The November 2019 Edition has been updated to include:

  • Additional of Final Treasury Regulation § 1.147(f)-1 regarding the public approval of private activity bonds.
  • Additional of Final Treasury Regulation § 1.148-1(e) regarding investment-type property and the exception for certain capital projects.
  • Additional of Final Treasury Regulation § 1.148-11 regarding investment-type property.
  • Addition of Proposed Regulation § 1.150-3 regarding retirement standards for state and local bonds.
  • Addition of Proposed Regulation § 1.1001-3(a)(2) regarding qualified tender bonds.
  • Addition of Rev. Proc. 2019-17 regarding Qualified Residential Rental Projects to Use Certain Group Preferences for Tenants
  • Addition of Notice 2019-39 regarding current refundings for certain targeted State, Local, and Indian Tribal Government Bond Programs

Trust the NABL and LexisNexis for complete and accurate coverage of municipal bond issues. Turn to this handy Deskbook when you need to find answers to your most common issues, or purchase it as part of the complete Federal Taxation of Municipal Bonds, Third Edition set.

To learn more about other NABL products, please click here.

The eBook versions of this title feature links to Lexis Advance for further legal research options.

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Table of Contents

CHAPTER 1.  SECTION 103—INTEREST ON STATE AND LOCAL BONDS

CHAPTER 2.  SECTION 141—PRIVATE ACTIVITY BONDS; QUALIFIED BONDS

CHAPTER 3.  SECTION 142—EXEMPT FACILITY BONDS

CHAPTER 4.  SECTION 143—MORTGAGE REVENUE BONDS: QUALIFIED MORTGAGE BONDS AND QUALIFIED VETERANS' MORTGAGE BONDS

CHAPTER 5.  SECTION 144(a)—QUALIFIED SMALL ISSUE BONDS

CHAPTER 6.  SECTION 144(b)—QUALIFIED STUDENT LOAN BONDS

CHAPTER 7.  SECTION 144(c)—QUALIFIED REDEVELOPMENT BONDS

CHAPTER 8.  SECTION 145—QUALIFIED 501(c)(3) BONDS

CHAPTER 9.  SECTION 146—VOLUME CAP

CHAPTER 10.  SECTION 147—OTHER REQUIREMENTS APPLICABLE TO CERTAIN PRIVATE ACTIVITY BONDS

CHAPTER 11.  SECTION 148—ARBITRAGE

CHAPTER 12.  SECTION 149—BONDS MUST BE REGISTERED TO BE TAX EXEMPT; OTHER REQUIREMENTS

CHAPTER 13.  SECTION 150—DEFINITIONS AND SPECIAL RULES

CHAPTER 14.  TAX CREDIT BONDS AND DIRECT PAY BONDS

CHAPTER 15.  OTHER MISCELLANEOUS BONDS

CHAPTER 16.  SECTION 7871—INDIAN TRIBAL GOVERNMENTS TREATED AS STATES FOR CERTAIN PURPOSES

CHAPTER 17.  REISSUANCE

CHAPTER 18.  ORIGINAL ISSUE DISCOUNT

CHAPTER 19.  SECTION 1275(d)—CONTINGENT PAYMENT OBLIGATIONS

CHAPTER 20.  SECTION 1275(d)—VARIABLE RATE OBLIGATIONS

CHAPTER 21.  ORIGINAL ISSUE PREMIUM

CHAPTER 22.  MARKET DISCOUNT

CHAPTER 23.  SECTION 1286—TAX TREATMENT OF STRIPPED BONDS

CHAPTER 24.  PROVISIONS AFFECTING MARKETABILITY OF BONDS

CHAPTER 25.  IRS PRACTICE AND PROCEDURE

TAX REFORM ACT OF 1986 EFFECTIVE DATES AND TRANSITION RULES

SLGS REGULATIONS

REVENUE RULINGS

REVENUE PROCEDURES

REVENUE NOTICES