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B Arbitrage Rules in Context
Organization of the Book
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1993 regulations allocation alternative minimum tax apply arbitrage rules bona fide debt bond proceeds bond yield bonds issued commingled fund computation date conduit borrower conduit loan date of issuance debt service fund definition election entity example fees fide debt service fixed yield governmental bonds governmental purpose gross proceeds hedged bonds interest rate interest rate swap Internal Revenue Service issue date issue price maturity ment mortgage loans multipurpose issue municipality negative pledge nonpurpose investments paragraph pay debt service portion present value principal amount prior issue private activity bonds project fund purpose investments qualified hedge qualified mortgage bonds qualified student loan reasonably expected reasonably required reserve redemption refunding bonds refunding escrow regulations allow regulations provide reimbursement replacement proceeds safe harbor sale proceeds sinking fund six-month small issuer exception spending exception tax-exempt bonds tion TRANs transferred proceeds Treas treated variable yield yield issue yield reduction payments yield restriction