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B Arbitrage Rules in Context
Organization of the Book
B Project FundsSpending Exceptions from Rebate
33 other sections not shown
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1993 regulations advance refunding issue apply arbitrage rules available construction proceeds bona fide debt bond proceeds bond yield bonds issued ceeds commingled fund computation date conduit borrower conduit loan contract debt service fund definition election entity example exempt fide debt service fixed rate bonds governmental bonds governmental purpose gross proceeds hedged bonds interest rate Internal Revenue Service issue date issue price limit maturity ment mixed escrow mortgage loans multipurpose issue negative pledge nonpurpose investments paragraph pay debt service portion present value principal amount prior issue private activity bonds Private Letter Ruling purpose investment qualified hedge reasonably expected reasonably required reserve rebate amount rebate requirement redeemed redemption refunding bonds refunding escrow regulations provide reimbursement replacement fund replacement proceeds reserve or replacement Revenue Ruling revenues sale proceeds section 148 sinking fund spending exception tax-exempt bonds tion transferred proceeds treated universal cap variable yield yield reduction payments yield restriction