{"abstract":"This document contains proposed amendments to the final regulations on the arbitrage and private activity restrictions applicable to tax-exempt bonds issued by State and local governments. The proposed amendments affect issuers of tax-exempt bonds and provide guidance on the definitions of investment-type property and private loan to help issuers comply with the arbitrage and private activity restrictions. This document also provides notice of a public hearing on these proposed regulations. The previous notice of proposed rulemaking (REG-113526-98), published on August 25, 1999, relating to arbitrage and related restrictions applicable to tax-exempt bonds issued by State and local governments, is withdrawn.","action":"Withdrawal of previous notice of proposed rulemaking; notice of proposed rulemaking and notice of public hearing.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2002/04/17/02-9356.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26}],"citation":"67 FR 18835","comment_url":null,"comments_close_on":"2002-07-16","correction_of":null,"corrections":[],"dates":"Written or electronic comments must be received by July 16, 2002. Outlines of topics to be discussed at the public hearing scheduled for September 24, 2002, at 10 a.m., must be received by September 10, 2002.","disposition_notes":null,"docket_ids":["REG-113526-98","REG-105369-00"],"dockets":[],"document_number":"02-9356","effective_on":null,"end_page":18839,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2002/04/17/02-9356.xml","html_url":"https://www.federalregister.gov/documents/2002/04/17/02-9356/arbitrage-and-private-activity-restrictions-applicable-to-tax-exempt-bonds-issued-by-state-and-local","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/02-9356?publication_date=2002-04-17","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2002-04-17/02-9356/mods.xml","not_received_for_publication":null,"page_length":5,"page_views":{"count":49,"last_updated":"2026-10-22 16:15:06 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2002-04-17/pdf/02-9356.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":null,"publication_date":"2002-04-17","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2002/04/17/02-9356.txt","regulation_id_number_info":{"1545-AY12":{"issue":"200304","html_url":"https://www.federalregister.gov/regulations/1545-AY12/investment-type-property-prepayment-","title":"Investment Type Property (Prepayment)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=200304&RIN=1545-AY12&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"},"1545-AW44":{"issue":"199904","html_url":"https://www.federalregister.gov/regulations/1545-AW44/section-148-clarification-of-the-treatment-of-prepayments","title":"Section 148--Clarification of the Treatment of Prepayments","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=199904&RIN=1545-AW44&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-AW44","1545-AY12"],"regulations_dot_gov_info":{},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":18835,"subtype":null,"title":"Arbitrage and Private Activity Restrictions Applicable to Tax-exempt Bonds Issued by State and Local Governments; Investment-type Property (Prepayment); Private Loan (Prepayment)","toc_doc":"Tax-exempt bonds issued by State and local governments; arbitrage and private activity restrictions; investment-type property and private loan (prepayment)","toc_subject":"Income taxes:","topics":["Income taxes","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":67}