ABCs of arbitrage: tax rules for investment of bond proceeds by municipalities

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Urban, State, and Local Government Law Section, American Bar Association, 1992 - Business & Economics - 513 pages
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Contents

INTRODUCTION
1
SUMMARY OF YIELD RESTRICTIONS
7
TWOYEAR CONSTRUCTION EXCEPTION
14
TEMPORARY PERIODS
25
RESERVE FUNDS AND MINOR PORTION
31
REIMBURSEMENT BONDS
50
PURPOSE INVESTMENTS
58
OUTER LIMITS OF INVESTMENT PROPERTY
66
DETERMINATION OF YIELD
88
REBATE EXCEPTION FOR SMALL GOVERNMENTAL UNITS
98
ARBITRAGE CERTIFICATES COVENANTS AND OPINIONS
106
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