ABCs of Arbitrage: Tax Rules for Investment of Bond Proceeds by Municipalities

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American Bar Association, Jan 1, 2007 - Arbitrage - 386 pages
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Contents

B ARBITRAGE RULES IN CONTEXT
11
ORGANIZATION OF THE BOOK
22
DEFINITIONS AND ELECTIONS UNDER TwoYEAR EXCEPTION
32
RESERVE FUNDS AND MINOR PORTION
38
CHAPTER 3
45
CHAPTER 4
53
B Revenue Funds Outside of Replacement Proceeds Definition
63
CHAPTER 5
69
E YIELD REDUCTION PAYMENTS
223
CHAPTER 11
233
Index
239
ARBITRAGE SECTIONS OF THE INTERNAL REVENUE CODE OF 1986
245
Section 149d Advance Refundings
258
Section 150a Definitions and Special Rules
264
ARBITRAGE REGULATIONS
265
1481 Definitions and Elections
272

Special Problems of YieldRestricted Defeasance Escrows
75
F Commingled Funds
83
H Outer Limits of Investment Property
89
CHAPTER 6
97
WORKING CAPITAL AND PSL
103
CHAPTER 7
115
POOLED FINANCINGS OF CONDUIT LOANS
129
CHAPTER 8
143
CHAPTER 9
183
RELATED OR CONTROLLED ENTITIES
190
E HEDGE BONDS
196
QUALIFIED HEDGES
210
1482 General Arbitrage Yield Restriction Rules
282
1484 Yield on an Issue of Bonds
294
1485 Yield and Valuation of Investments
311
1486 General Allocation and Accounting Rules
323
1487 Spending Exceptions to the Rebate Requirement
331
1488 Small Issuer Exception to the Rebate Requirement
343
14810 AntiAbuse Rules and Authority of Commissioner
353
14811 Effective Dates
360
149gl Hedge Bonds
368
1502 Proceeds of Bonds Used for Reimbursement
375
PROPOSED REGULATIONS ON DEFINITION OF REFUNDING ISSUE
379
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