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TREAS/IRS RIN: 1545-BI22 Publication ID: Spring 2019 
Title: Reissuance Standards for Tax-Exempt Bonds 

The final regulations will provide standards that clarify when tax-exempt bonds are treated as reissued or retired for purposes of sections 103 and 141 through 150 of the Internal Revenue Code. Generally, the regulations will address Federal tax issues with respect to reissuances that have arisen as a result of problems in the auction rate sector of the tax-exempt bond market.

Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 13771 Designation: Other 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 103, 141 to 150, and 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/31/2018  83 FR 67701   
NPRM Comment Period End  03/01/2019 
Final Action  12/00/2019 
Additional Information: REG-141739-08 (NPRM) Drafter attorney: Zoran Stojanovic (202) 317-6980 Reviewer attorney: Spence Hanemann (202) 317-4554 Treasury attorney: John Cross (202) 622-1782 CC:FIP
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Zoran Stojanovic
General Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 3547,
Washington, DC 20224
Phone:202 317-6980
Fax:855 574-9027