Federal Taxation of Municipal Bonds Deskbook
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Product description
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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.
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.
The Aug. 2023 Edition ISBN was 9781663367204.
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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